Johnson & Johnson provided the following cost data for its healthcare products:

• Direct Materials: $4,000,000
• Direct Labor: $3,000,000
• Variable Manufacturing Overhead: $1,800,000
• Fixed Manufacturing Overhead: $2,200,000
• Sales Volume: 800,000 units

Requirements:

1. Prepare a detailed Cost Sheet.
2. Calculate the total manufacturing cost per unit.
3. Determine the total manufacturing costs.
4. Analyze the effect of a 5% increase in sales volume on the total manufacturing costs.
5. Discuss the impact of fixed costs on cost structure.