Procter & Gamble is producing three types of products: Shampoo, Soap, and Toothpaste. The following cost data is available:

Product	Direct Materials	Direct Labor	Overhead Rate (% of Direct Labor)
Shampoo	$15,000,000	$10,000,000	125%
Soap	$12,000,000	$8,000,000	130%
Toothpaste	$18,000,000	$12,000,000	120%

Requirements:

1. Calculate the total cost for each product.
2. Determine the total manufacturing overhead applied to each job.
3. Prepare a Job Cost Sheet for each product.
4. Compute the cost per unit if P&G produces 500,000 units of Shampoo, 600,000 units of Soap, and 700,000 units of Toothpaste.
5. Prepare a Cash Flow Statement reflecting these job costs.