Implement an ABC system at Netflix to allocate costs across different content categories.

Cost Drivers	Allocation Basis	Annual Cost Allocation ($)
Streaming Hours	Number of hours	400,000,000
Content Creation	Amount of content	300,000,000
Customer Support	Number of requests	150,000,000

Requirements:

Identify cost drivers such as streaming hours, content creation, and customer support requests.

Allocate costs to content categories like original series, movies, and documentaries based on complexity.

Analyze profitability using ABC allocations and recommend optimization strategies.

Prepare a report showing cost allocations and profitability analysis.