Implement an ABC system at Intel Corporation to allocate R&D costs to different projects.

Identify cost drivers related to research hours, prototype development, and testing.

Allocate costs to different projects based on their complexity and development stage.

Analyze project profitability using ABC allocations and recommend strategies to enhance innovation and cost efficiency.

Cost Drivers	Allocation Basis	Annual Cost Allocation ($)
Research Hours	Number of hours	$10,000,000
Prototype Development	Number of prototypes	$8,000,000
Testing	Number of tests	$5,000,000