Tesla, Inc. manufactures electric vehicles using mixed costing. In August 2031, the company incurs the following costs related to its production and distribution:

• Direct Materials: $150 million
• Direct Labor: $80 million
• Factory Overhead: $60 million
• Selling Expenses: $30 million
• Distribution Expenses: $20 million
• Indirect Expenses: $25 million

Required:

• Classify each cost as direct, indirect, fixed, variable, or semi-variable.
• Calculate the total mixed costs for Tesla, Inc.
• Prepare a cost-volume-profit analysis assuming sales revenue of $500 million.
• Analyze the cost behavior and profitability of Tesla, Inc.
• Prepare a mixed costing statement for Tesla, Inc.