Implement an ABC system at Microsoft to allocate costs across different software products.

Cost Drivers	Allocation Basis	Annual Cost Allocation ($)
Development Hours	Number of hours	200,000,000
Testing Hours	Number of hours	100,000,000
Customer Support	Number of calls	80,000,000

Requirements:

Identify cost drivers such as development hours, testing hours, and customer support calls.

Allocate costs to software products like Windows, Office, and Azure based on production complexity.

Analyze profitability using ABC allocations and recommend optimization strategies.

Prepare a report showing cost allocations and profitability analysis.