Assess the financial viability of Tesla's investment in a new battery manufacturing plant using standard costing.

Cost Components	Fixed Costs ($) per Year	Variable Costs per Unit ($)	Production Volume (units per year)
Battery Manufacturing Plant	100,000,000	20,000	50,000

Requirements:

Calculate the total annual cost using standard costing.

Determine the cost per unit under standard costing.

Conduct a break-even analysis for the new plant.

Recommend strategies to optimize production costs.