Implement an ABC system at Microsoft to allocate costs across different software products.

Cost Drivers	Allocation Basis	Annual Cost Allocation ($)
Development Hours	Number of hours	300,000,000
Server Usage	Amount of usage	200,000,000
Customer Support	Number of requests	100,000,000

Requirements:

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

Allocate costs to software products like Windows, Office, and Azure based on complexity.

Analyze profitability using ABC allocations and recommend optimization strategies.

Prepare a report showing cost allocations and profitability analysis.