Alphabet Inc. provides online services using mixed costing. In June 2034, the company incurs the following costs related to its production and distribution:

• Direct Materials: $800 million
• Direct Labor: $450 million
• Factory Overhead: $300 million
• Selling Expenses: $120 million
• Distribution Expenses: $90 million
• Indirect Expenses: $150 million

Required:

• Classify each cost as direct, indirect, fixed, variable, or semi-variable.
• Calculate the total mixed costs for Alphabet Inc. ($1.91 billion).
• Prepare a cost-volume-profit analysis assuming sales revenue of $2 billion.