Intel Corporation has the following cost data for its processor lines: i3, i5, and i7:

Processor	Direct Materials	Direct Labor	Overhead Rate (% of Direct Labor)
i3	$12,000,000	$6,000,000	130%
i5	$15,000,000	$7,000,000	130%
i7	$20,000,000	$9,000,000	130%

Requirements:

1. Calculate the total cost for each processor line.
2. Determine the overhead costs applied to each processor line.
3. Prepare a cost sheet for each processor.
4. Compute the break-even point in units if the selling prices are $200, $300, and $400 for i3, i5, and i7, respectively.
5. Analyze the cost structure and suggest potential cost-saving measures.