Pfizer Inc. has the following production costs for its pharmaceutical lines: Lipitor, Viagra, and Zoloft:

Pharmaceutical	Direct Materials	Direct Labor	Overhead Rate (% of Direct Labor)
Lipitor	$18,000,000	$9,000,000	140%
Viagra	$20,000,000	$10,000,000	140%
Zoloft	$15,000,000	$8,000,000	140%

Requirements:

1. Calculate the total manufacturing cost for each pharmaceutical line.
2. Determine the overhead costs applied to each line.
3. Prepare a cost of goods manufactured statement for Pfizer Inc.
4. Compute the profit margin if the selling prices are $100, $120, and $90 per unit for Lipitor, Viagra, and Zoloft, respectively.
5. Analyze the cost structure and suggest any improvements.