Sony produces two types of cameras, Digital and Mirrorless. The following cost data is provided:

Cost Item	Digital	Mirrorless
Direct Material	$300/unit	$450/unit
Direct Labor	$100/unit	$150/unit
Overhead	170% of direct labor cost	150% of direct labor cost

Additional Information:

• Production for Digital: 40,000 units
• Production for Mirrorless: 30,000 units

Requirements:

1. Calculate the total cost for Digital and Mirrorless cameras.
2. Determine the cost per unit for each camera.
3. Prepare a cost sheet for both cameras.
4. Compare the cost structures and suggest which camera is more cost-effective.
5. Recommend strategies for cost control and competitive pricing.