Toyota Motors has the following costs for its car models: Corolla, Camry, and Prius:

Model	Direct Materials	Direct Labor	Overhead Rate (% of Direct Labor)
Corolla	$35,000,000	$17,000,000	130%
Camry	$40,000,000	$20,000,000	130%
Prius	$45,000,000	$22,000,000	130%

Requirements:

1. Compute the total manufacturing cost for each model.
2. Calculate the overhead costs applied to each model.
3. Prepare a job cost sheet for each car model.
4. Determine the profit margin if the selling prices are $30,000, $35,000, and $40,000 for Corolla, Camry, and Prius, respectively.
5. Analyze the cost allocation and suggest any improvements.