Apply ABC in Tesla, Inc. to allocate manufacturing costs across different vehicle models.

Identify cost drivers such as production hours, material usage, and quality control inspections.

Allocate costs to models like Model S, Model 3, and Model X based on their production complexity and sales volume.

Analyze model profitability using ABC allocations and recommend strategies to optimize manufacturing efficiency.

Cost Drivers	Allocation Basis	Annual Cost Allocation ($)
Production Hours	Number of hours	$40,000,000
Material Usage	Amount of materials	$30,000,000
Quality Control Inspections	Number of inspections	$20,000,000