PepsiCo is producing three types of beverages: Cola, Lemonade, and Iced Tea. The following cost data is available:

Beverage	Direct Materials	Direct Labor	Overhead Rate (% of Direct Labor)
Cola	$25,000,000	$15,000,000	150%
Lemonade	$20,000,000	$12,000,000	140%
Iced Tea	$30,000,000	$18,000,000	130%

Requirements:

1. Compute the total cost for each beverage.
2. Calculate the total manufacturing overhead applied to each job.
3. Prepare a Job Cost Sheet for each beverage.
4. Determine the cost per unit if PepsiCo produces 10,000,000 units of Cola, 8,000,000 units of Lemonade, and 12,000,000 units of Iced Tea.
5. Prepare a Cash Flow Statement reflecting these job costs.