Evaluate the cost structure of Amazon's cloud computing services using activity-based costing (ABC).

Requirements:

Identify cost drivers in Amazon Web Services (AWS) operations.

Implement an ABC system to allocate costs across different AWS services.

Calculate the cost per service using ABC allocations.

Analyze profitability across various AWS service offerings.

Recommend strategies to optimize cost allocation in cloud services.

Cost Components for AWS Operations:

Cost Type	Annual Amount ($) per Year
Fixed Costs	1,000,000,000
Variable Costs per Service	100,000
Total Services per Year	10,000