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  Item	Quantity	Unit Cost ($)	Total Cost ($)
  Direct Materials (Product X)	2,800 units	$60
  Direct Materials (Product Y)	3,500 units	$70
  Direct Labor (Product X)	1,400 hours	$80
  Direct Labor (Product Y)	1,750 hours	$85
  Manufacturing Overhead	-	$65,000
  Total	-	-

  Requirements:

  • Fill in the table with the total cost for each item.
  • Calculate the total manufacturing cost for each product.
  • Analyze the cost distribution among the products.
  • Propose cost-saving measures for manufacturing overhead.