Evaluate the cost structure of BMW's electric vehicle production using activity-based costing (ABC).

Requirements:

Identify cost drivers in BMW's electric vehicle manufacturing processes.

Implement an ABC system to allocate costs across different EV models (e.g., sedans, SUVs).

Calculate the cost per electric vehicle unit using ABC allocations.

Analyze profitability and market share in the electric vehicle industry.

Recommend strategies to optimize cost efficiency and expand EV production capacity.

Cost Components for BMW's Electric Vehicle Production:

Cost Type	Annual Amount ($) per Year
Fixed Costs	$3,000,000,000
Variable Costs per Vehicle Unit	$30,000
Total Vehicles Produced per Year	100,000