Apple Inc. is working on two product development projects: Project Alpha and Project Beta. The following costs are incurred for each project:

• Project Alpha:
  • Direct Materials Cost: $8 million
  • Direct Labor Cost: $4 million
  • Manufacturing Overhead: $2 million
• Project Beta:
  • Direct Materials Cost: $10 million
  • Direct Labor Cost: $6 million
  • Manufacturing Overhead: $3 million

Requirements:

1. Calculate the total manufacturing cost for Project Alpha.
2. Determine the total manufacturing cost for Project Beta.
3. Compute the total manufacturing cost for both projects combined.