Evaluate the cost structure of Tesla's manufacturing process using activity-based costing (ABC).

Requirements:

Identify cost drivers in Tesla's manufacturing operations.

Implement an ABC system to allocate costs across different vehicle models.

Calculate the cost per vehicle model using ABC allocations.

Analyze profitability across various vehicle types (e.g., Model S, Model 3).

Recommend strategies to optimize cost allocation in vehicle manufacturing.

Cost Components for Tesla's Vehicle Manufacturing:

Cost Type	Annual Amount ($) per Year
Fixed Costs	$2,000,000,000
Variable Costs per Vehicle	$50,000
Total Vehicles Produced per Year	100,000