Pfizer Inc. produces two types of vaccines, Vaccine A and Vaccine B. The following cost data is available:

Cost Item	Vaccine A	Vaccine B
Direct Material	$5/unit	$8/unit
Direct Labor	$2/unit	$3/unit
Overhead	140% of direct labor cost	120% of direct labor cost

Additional Information:

• Production for Vaccine A: 500,000 units
• Production for Vaccine B: 300,000 units

Requirements:

1. Calculate the total cost for Vaccine A and Vaccine B.
2. Determine the cost per unit for each vaccine.
3. Prepare a cost sheet for both vaccines.
4. Compare the cost structures and suggest which vaccine is more cost-effective.
5. Discuss the pricing strategy for each vaccine based on the cost analysis and market competition.