Adidas produces two types of sports apparel, T-Shirts and Shorts. The following cost data is available:

Cost Item	T-Shirts	Shorts
Direct Material	$5/unit	$7/unit
Direct Labor	$2/unit	$3/unit
Overhead	180% of direct labor cost	160% of direct labor cost

Additional Information:

• Production for T-Shirts: 500,000 units
• Production for Shorts: 300,000 units

Requirements:

1. Calculate the total cost for T-Shirts and Shorts.
2. Determine the cost per unit for each apparel item.
3. Prepare a cost sheet for both apparel items.
4. Analyze the cost structure and suggest which product is more cost-effective.
5. Discuss the impact of cost structure on pricing strategy and market competitiveness.