Sony Corporation produces two types of gaming consoles, PlayStation and PlayStation Pro. The following cost data is provided:

Cost Item	PlayStation	PlayStation Pro
Direct Material	$250/unit	$350/unit
Direct Labor	$100/unit	$150/unit
Overhead	170% of direct labor cost	160% of direct labor cost

Additional Information:

• Production for PlayStation: 300,000 units
• Production for PlayStation Pro: 200,000 units

Requirements:

1. Calculate the total cost for PlayStation and PlayStation Pro.
2. Determine the cost per unit for each console.
3. Prepare a cost sheet for both consoles.
4. Compare the cost structures and suggest which console is more cost-effective.
5. Recommend pricing strategies based on the cost analysis.