Implement an ABC system at McDonald's to allocate costs across different menu items.

Identify cost drivers such as cooking time, ingredient usage, and order frequency.

Allocate costs to menu items like burgers, fries, and drinks based on their production complexity.

Analyze item profitability using ABC allocations and recommend strategies to optimize menu pricing.

Prepare a report showing the cost allocations and profitability analysis.

Cost Drivers	Allocation Basis	Annual Cost Allocation ($)
Cooking Time	Number of minutes	$60,000,000
Ingredient Usage	Amount of ingredients	$50,000,000
Order Frequency	Number of orders	$40,000,000