Caterpillar Inc. has received orders for three types of heavy machinery: Bulldozer, Excavator, and Loader. The details are as follows:

• Bulldozer:
  • Direct Materials: $45,000,000
  • Direct Labor: $25,000,000
  • Overhead Rate: 140%
• Excavator:
  • Direct Materials: $55,000,000
  • Direct Labor: $30,000,000
  • Overhead Rate: 130%
• Loader:
  • Direct Materials: $35,000,000
  • Direct Labor: $20,000,000
  • Overhead Rate: 120%

Requirements:

1. Calculate the total cost for each type of machinery.
2. Compute the total overhead applied to each job.
3. Prepare a Job Cost Sheet for each type of machinery.
4. Analyze the cost structure and identify any cost-saving opportunities.
5. Prepare a Statement of Cash Flows assuming these jobs are completed and sold.