Procter & Gamble produces two types of laundry detergents, Tide and Ariel. The following cost data is provided:

Cost Item	Tide	Ariel
Direct Material	$1.5/unit	$2/unit
Direct Labor	$0.5/unit	$0.6/unit
Overhead	150% of direct labor cost	140% of direct labor cost

Additional Information:

• Production for Tide: 1,000,000 units
• Production for Ariel: 800,000 units

Requirements:

1. Calculate the total cost for Tide and Ariel.
2. Determine the cost per unit for each detergent.
3. Prepare a cost sheet for both detergents.
4. Compare the cost structures and suggest which detergent is more cost-effective.

Recommend pricing strategies based on cost analysis and market trends.