General Electric (GE) has the following production costs for its product lines: Jet Engines, Wind Turbines, and Medical Devices:

Product	Direct Materials	Direct Labor	Overhead Rate (% of Direct Labor)
Jet Engines	$50,000,000	$25,000,000	150%
Wind Turbines	$45,000,000	$20,000,000	150%
Medical Devices	$30,000,000	$15,000,000	150%

Requirements:

1. Calculate the total manufacturing cost for each product line.
2. Determine the overhead costs applied to each line.
3. Prepare a cost of goods manufactured statement for GE.
4. Compute the break-even point in units for each line if the selling prices are $1,000,000, $800,000, and $500,000 for Jet Engines, Wind Turbines, and Medical Devices, respectively.
5. Analyze the cost structure and suggest potential cost-saving measures.