Implement a cost allocation method for Walmart Inc.'s distribution centers. Walmart incurs total distribution center costs of $50 million, including rent, utilities, and labor expenses. Allocate these costs to three product categories: groceries, electronics, and clothing, based on the following cost drivers:

Cost Category	Cost Driver	Allocation Base	Allocation Rate
Rent	Square Footage	Sq. Ft.
Utilities	Number of Employees	Employee
Labor Expenses	Weight of Inventory	Pounds