Dell Technologies is producing three types of computers: Laptops, Desktops, and Servers. The following cost details are provided:

• Laptops:
  • Direct Materials: $100,000,000
  • Direct Labor: $60,000,000
  • Overhead Rate: 120%
• Desktops:
  • Direct Materials: $80,000,000
  • Direct Labor: $50,000,000
  • Overhead Rate: 130%
• Servers:
  • Direct Materials: $120,000,000
  • Direct Labor: $70,000,000
  • Overhead Rate: 140%

Requirements:

1. Calculate the total manufacturing cost for each computer type.
2. Determine the total overhead applied to each job.
3. Prepare a Job Cost Sheet for each computer type.
4. Compute the cost per unit if Dell produces 2,000,000 units of Laptops, 1,000,000 units of Desktops, and 500,000 units of Servers.
5. Prepare a Balance Sheet reflecting these job costs.