Implement an ABC system at Google to allocate costs across different projects.

Cost Drivers	Allocation Basis	Annual Cost Allocation ($)
Development Hours	Number of hours	400,000,000
Server Usage	Amount of usage	300,000,000
User Support	Number of requests	150,000,000

Requirements:

Identify cost drivers such as development hours, server usage, and user support requests.

Allocate costs to projects like Search, YouTube, and Google Cloud based on complexity.

Analyze profitability using ABC allocations and recommend optimization strategies.

Prepare a report showing cost allocations and profitability analysis.