Android Studio has been kind of a moving target, first being a developer preview and now being in beta. The path for the Test classes in the project has changed during time, but no matter what version of AS you are using, the path is declared in your .iml file. Currently, with version 0.8.3, you'll find the following inside the inner iml file:
<sourceFolder url="file://$MODULE_DIR$/src/androidTest/res" type="java-test-resource" />
<sourceFolder url="file://$MODULE_DIR$/src/androidTest/resources" type="java-test-resource" />
<sourceFolder url="file://$MODULE_DIR$/src/androidTest/assets" type="java-test-resource" />
<sourceFolder url="file://$MODULE_DIR$/src/androidTest/aidl" isTestSource="true" />
<sourceFolder url="file://$MODULE_DIR$/src/androidTest/java" isTestSource="true" />
<sourceFolder url="file://$MODULE_DIR$/src/androidTest/groovy" isTestSource="true" />
<sourceFolder url="file://$MODULE_DIR$/src/androidTest/jni" isTestSource="true" />
<sourceFolder url="file://$MODULE_DIR$/src/androidTest/rs" isTestSource="true" />
The .iml file is telling you where to place your test classes.