Implement an ABC system at Netflix, Inc. to allocate content production costs to different genres.

Identify cost drivers related to production hours, set design, and post-production.

Allocate costs to genres like drama, comedy, and documentaries based on production complexity and viewer demand.

Analyze genre profitability using ABC allocations and recommend strategies to optimize content production and acquisition.

Cost Drivers	Allocation Basis	Annual Cost Allocation ($)
Production Hours	Number of hours	$20,000,000
Set Design	Number of sets	$15,000,000
Post-Production	Number of projects	$10,000,000