Implement an ABC system at General Motors to allocate costs across different vehicle models.

Cost Drivers	Allocation Basis	Annual Cost Allocation ($)
Production Hours	Number of hours	500,000,000
Material Usage	Amount of materials	400,000,000
Warranty Services	Number of claims	200,000,000

Requirements:

Identify cost drivers such as production hours, material usage, and warranty services.

Allocate costs to vehicle models like SUVs, Sedans, and Trucks based on complexity.

Analyze profitability using ABC allocations and recommend optimization strategies.

Prepare a report showing cost allocations and profitability analysis.