Sony Corporation has the following production costs for its product lines: PlayStation, Bravia, and Xperia:

Product	Direct Materials	Direct Labor	Overhead Rate (% of Direct Labor)
PlayStation	$25,000,000	$10,000,000	140%
Bravia	$20,000,000	$8,000,000	140%
Xperia	$15,000,000	$6,000,000	140%

Requirements:

1. Calculate the total cost for each product line.
2. Determine the overhead costs allocated to each product line.
3. Prepare a job cost sheet for each product.
4. Compute the break-even point in units for each product if the selling prices are $500, $1,000, and $800 for PlayStation, Bravia, and Xperia, respectively.
5. Analyze the cost structure and suggest areas for potential cost reduction.