Unilever produces two types of soap, Dove and Lifebuoy. The following cost data is available:

Cost Item	Dove	Lifebuoy
Direct Material	$0.5/unit	$0.3/unit
Direct Labor	$0.2/unit	$0.15/unit
Overhead	180% of direct labor cost	160% of direct labor cost

Additional Information:

• Production for Dove: 1,000,000 units
• Production for Lifebuoy: 800,000 units

Requirements:

1. Calculate the total cost for Dove and Lifebuoy.
2. Determine the cost per unit for each soap.
3. Prepare a cost sheet for both soaps.
4. Analyze the cost structure and suggest which product is more cost-effective.

Discuss the impact of cost structure on pricing and market strategy.