Samsung Electronics produces three types of TVs: LED, OLED, and QLED. The following data is available:

Type	Direct Materials	Direct Labor	Overhead Rate (% of Direct Labor)
LED	$20,000,000	$8,000,000	180%
OLED	$30,000,000	$12,000,000	180%
QLED	$25,000,000	$10,000,000	180%

Requirements:

1. Compute the total manufacturing cost for each type of TV.
2. Determine the overhead costs allocated to each type.
3. Prepare a cost sheet for each type of TV.
4. Calculate the break-even point in units for each type if the selling prices are $500, $1,000, and $1,500 for LED, OLED, and QLED, respectively.
5. Analyze the cost structure and its impact on pricing decisions.

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Question 1

Amazon.com, Inc.

Category	Amount
Beginning Inventory	$5,000,000
Purchases	$20,000,000
Ending Inventory	$4,000,000
Net Sales	$30,000,000
Operating Expenses	$8,000,000

Requirements:

1. Prepare the Cost of Goods Sold (COGS) statement.
2. Calculate the Gross Profit.
3. Compute the Inventory Turnover Ratio.
4. Prepare a partial Income Statement showing Net Sales, COGS, and Gross Profit.
5. Discuss how Amazon's inventory turnover ratio impacts its logistics and supply chain efficiency.