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The automakers see the IRA subsidies as necessary to cover more than just direct labor costs.

If the direct labor costs used are for 10 units, then all of your other numbers must be gauged to apply to 10 units as well.

But using an estimate of about 30 hours of work to assemble a vehicle, Tesla would have a direct labor cost advantage of as much as $660 per vehicle over one of the Detroit Three.

For the latter, the direct labor and material construction costs will be proportionately higher.

The depot says the job reductions are due to workload decreases of about 1.3 million direct labor hours compared to the previous year.