Implement an ABC system at Uber to allocate costs across different services.

Cost Drivers	Allocation Basis	Annual Cost Allocation ($)
Ride Hours	Number of hours	200,000,000
Maintenance	Number of vehicles	150,000,000
Customer Support	Number of calls	100,000,000

Requirements:

Identify cost drivers such as ride hours, maintenance, and customer support calls.

Allocate costs to services like UberX, UberEATS, and UberPool based on complexity.

Analyze profitability using ABC allocations and recommend optimization strategies.

Prepare a report showing cost allocations and profitability analysis.