Process Costing and Inventory Valuation at PepsiCo Inc.

Requirements:

1. Implement process costing to analyze production costs for PepsiCo's various beverage products, including Pepsi, Mountain Dew, and Gatorade.

Product	Direct Materials ($)	Direct Labor ($)	Factory Overhead ($)
Pepsi	0.55 per unit	0.35 per unit	0.25 per unit
Mountain Dew	0.50 per unit	0.30 per unit	0.20 per unit
Gatorade	0.60 per unit	0.40 per unit	0.30 per unit

2. Calculate the total manufacturing costs for each product line.
3. Determine the cost per unit using LIFO (Last In, First Out) method for inventory valuation.