Ford Motor Company produces two car models, Model A and Model B. The following data pertains to these models:

Cost Item	Model A	Model B
Direct Material	$10,000/unit	$15,000/unit
Direct Labor	$5,000/unit	$7,000/unit
Overhead	200% of direct labor cost	180% of direct labor cost

Additional Information:

• Production for Model A: 1,000 units
• Production for Model B: 800 units

Requirements:

1. Calculate the total cost for Model A and Model B.
2. Determine the cost per unit for each model.
3. Prepare a cost sheet for both models.
4. Compare the cost structures and suggest which model is more profitable.
5. Recommend pricing strategies based on the cost analysis.