Walmart uses ABC to allocate overhead costs. In March 2043, the following data is provided:

• Activity 1: Shelf Stocking (200,000 hours, $4,000,000)
• Activity 2: Customer Checkout (300,000 hours, $6,000,000)
• Activity 3: Inventory Management (50,000 hours, $1,000,000)

Requirements:

• Allocate overhead costs to each activity.
• Calculate the cost per activity driver.
• Prepare a report on the cost per unit for specific product categories.
• Recommend efficiency improvements based on the ABC analysis.