Procter & Gamble uses operating costing for its consumer goods manufacturing in May 2034. The company incurs the following costs:

• Manufacturing Overhead: $40,000,000
• Distribution Expenses: $30,000,000
• Administrative Costs: $20,000,000

Additional information:

• Overhead costs are allocated based on production volume.
• Distribution expenses are allocated based on units shipped.
• Administrative costs are allocated based on square footage of office space.

Required:

• Allocate overhead costs to manufacturing, distribution, and administrative activities.
• Determine the cost per unit and per square foot of office space.
• Analyze the cost structure and profitability of Procter & Gamble's operations.