Apple Inc. has the following production data for iPhone, iPad, and MacBook for the month of March:

Product	Direct Materials	Direct Labor	Overhead Rate (% of Direct Labor)
iPhone	$25,000,000	$10,000,000	120%
iPad	$15,000,000	$6,000,000	120%
MacBook	$35,000,000	$14,000,000	120%

Requirements:

1. Compute the total cost for each product.
2. Determine the total manufacturing overhead applied to each product.
3. Prepare a cost summary report for Apple Inc.
4. Calculate the cost per unit if 500,000 units of iPhone, 300,000 units of iPad, and 200,000 units of MacBook were produced.
5. Evaluate the cost efficiency of each product line.