LG Electronics is producing three types of appliances: Refrigerators, Washing Machines, and Air Conditioners. The following information is available:

Appliance	Direct Materials	Direct Labor	Overhead Rate (% of Direct Labor)
Refrigerators	$40,000,000	$25,000,000	120%
Washing Machines	$30,000,000	$20,000,000	130%
Air Conditioners	$50,000,000	$30,000,000	110%

Requirements:

1. Compute the total cost for each appliance.
2. Calculate the total manufacturing overhead applied to each job.
3. Prepare a Job Cost Sheet for each appliance.
4. Determine the cost per unit if LG produces 500,000 units of Refrigerators, 600,000 units of Washing Machines, and 400,000 units of Air Conditioners.
5. Prepare a Cash Flow Statement reflecting these job costs.