Conduct cost behavior analysis for Samsung's smartphone manufacturing process.

Identify and categorize fixed, variable, and mixed costs in the production process.

Calculate the total cost for different levels of production.

Analyze the cost structure and recommend strategies to manage costs effectively.

Prepare a cost-volume-profit analysis to determine the break-even point.

Cost Components	Fixed Costs ($)	Variable Costs per Unit ($)	Mixed Costs ($)
Manufacturing Costs	$400,000,000	$200	$180,000,000