Dell Inc. produces two types of laptops, Inspiron and XPS. The following cost data is provided:

Cost Item	Inspiron	XPS
Direct Material	$400/unit	$700/unit
Direct Labor	$150/unit	$250/unit
Overhead	150% of direct labor cost	140% of direct labor cost

Additional Information:

• Production for Inspiron: 50,000 units
• Production for XPS: 30,000 units

Requirements:

1. Calculate the total cost for Inspiron and XPS.
2. Determine the cost per unit for each laptop.
3. Prepare a cost sheet for both laptops.
4. Compare the cost structures and suggest which laptop is more cost-effective.
5. Recommend pricing strategies based on cost analysis and competitive positioning.