Implement an ABC system in Amazon.com Inc. to allocate costs across its product categories.

Determine cost drivers related to warehousing, fulfillment, and customer service for Amazon's retail operations.

Allocate costs to different product categories, including electronics, books, and household goods, based on order volume and return rates.

Analyze profitability across product categories using ABC allocations and recommend strategies to optimize product assortment and pricing.

Cost Drivers	Allocation Basis	Annual Cost Allocation ($)
Warehousing	Square footage	$10,000,000
Fulfillment	Number of orders processed	$8,000,000
Customer Service	Number of inquiries handled	$5,000,000