Tesla is considering establishing a new Gigafactory to meet growing demand for electric vehicles. The Gigafactory project involves fixed construction costs of $2 billion and variable production costs estimated at $30,000 per vehicle. Tesla plans to produce 100,000 vehicles annually, generating $5 billion in revenue.

Requirements:

• Calculate the total construction and production costs for the new Gigafactory.
• Determine the cost per vehicle and the gross profit margin.
• Analyze the break-even point in units and revenue for the Gigafactory.
• Discuss the strategic significance of expanding Tesla's manufacturing capacity.
• Evaluate the financial impact of the Gigafactory on Tesla's income statement.
• Recommend sustainable manufacturing practices and operational efficiencies.