Nike Inc. is producing three types of shoes: Running, Basketball, and Soccer. The following data is available:

Shoe Type	Direct Materials	Direct Labor	Overhead Rate (% of Direct Labor)
Running	$10,000,000	$5,000,000	100%
Basketball	$15,000,000	$8,000,000	110%
Soccer	$12,000,000	$7,000,000	120%

Requirements:

1. Compute the total cost for each type of shoe.
2. Determine the total manufacturing overhead applied to each job.
3. Prepare a Job Cost Sheet for each type of shoe.
4. Calculate the cost per unit if Nike produces 500,000 pairs of Running shoes, 300,000 pairs of Basketball shoes, and 400,000 pairs of Soccer shoes.
5. Analyze the profitability assuming a selling price of $50 per pair for Running shoes, $70 per pair for Basketball shoes, and $60 per pair for Soccer shoes.