Implement an ABC system at Sony to allocate costs to different product lines.

Cost Drivers	Allocation Basis	Annual Cost Allocation ($)
Production Hours	Number of hours	100,000,000
Inspection Hours	Number of hours	50,000,000
Material Usage	Amount of materials	70,000,000

Requirements:

Identify cost drivers such as production hours, inspection hours, and material usage.

Allocate costs to product lines like electronics, gaming consoles, and entertainment systems based on production complexity.

Analyze profitability using ABC allocations and suggest optimization strategies.

Prepare a report showing cost allocations and profitability analysis.