PepsiCo has the following cost information for its beverage lines: Pepsi, Mountain Dew, and Gatorade:

Beverage	Direct Materials	Direct Labor	Overhead Rate (% of Direct Labor)
Pepsi	$8,000,000	$4,000,000	140%
Mountain Dew	$9,000,000	$4,500,000	140%
Gatorade	$10,000,000	$5,000,000	140%

Requirements:

1. Compute the total manufacturing cost for each beverage.
2. Determine the overhead costs applied to each beverage.
3. Prepare a cost of goods manufactured statement for PepsiCo.
4. Calculate the profit margin if the selling prices are $1.50, $1.75, and $2.00 per unit for Pepsi, Mountain Dew, and Gatorade, respectively.
5. Discuss the impact of manufacturing costs on the overall profitability.