Coca-Cola has the following cost details for its beverage lines: Coke, Sprite, and Fanta:

Beverage	Direct Materials	Direct Labor	Overhead Rate (% of Direct Labor)
Coke	$15,000,000	$6,000,000	150%
Sprite	$12,000,000	$5,000,000	150%
Fanta	$10,000,000	$4,000,000	150%

Requirements:

1. Compute the total manufacturing cost for each beverage.
2. Determine the overhead costs applied to each beverage.
3. Prepare a detailed cost analysis for Coca-Cola.
4. Calculate the profit margin if the selling prices are $1.20, $1.10, and $1.00 per unit for Coke, Sprite, and Fanta, respectively.
5. Discuss the implications of cost allocation on pricing and profitability.