PepsiCo uses mixed costing for its beverage and snack segments. In May 2039, the company incurs the following costs:

• Fixed Costs: $200,000,000
• Variable Costs (Beverage): $80,000,000
• Variable Costs (Snack): $70,000,000
• Revenue (Beverage): $300,000,000
• Revenue (Snack): $250,000,000

Requirements:

• Classify each cost as fixed or variable.
• Perform a cost-volume-profit analysis for each segment.
• Calculate the breakeven point and contribution margin for each segment.
• Analyze the profitability of each segment.
• Recommend strategic actions based on the CVP analysis.