Samsung Electronics has the following cost details for its smartphone lines: Galaxy S, Galaxy Note, and Galaxy A:

• Galaxy S:
  • Direct Materials: $25,000,000
  • Direct Labor: $12,000,000
  • Overhead Rate: 170%
• Galaxy Note:
  • Direct Materials: $30,000,000
  • Direct Labor: $14,000,000
  • Overhead Rate: 170%
• Galaxy A:
  • Direct Materials: $20,000,000
  • Direct Labor: $10,000,000
  • Overhead Rate: 170%

Requirements:

1. Compute the total cost for each smartphone line.
2. Determine the overhead costs applied to each line.
3. Prepare a detailed cost analysis for Samsung Electronics.
4. Calculate the break-even point in units for each line if the selling prices are $700, $900, and $500 for Galaxy S, Galaxy Note, and Galaxy A, respectively.
5. Discuss the impact of overhead costs on the overall profitability.