Intel Corporation has the following cost data for its processor lines: i3, i5, and i7:

• i3:
  • Direct Materials: $12,000,000
  • Direct Labor: $6,000,000
  • Overhead Rate: 130%
• i5:
  • Direct Materials: $15,000,000
  • Direct Labor: $7,000,000
  • Overhead Rate: 130%
• i7:
  • Direct Materials: $20,000,000
  • Direct Labor: $9,000,000
  • Overhead Rate: 130%

Requirements:

1. Calculate the total cost for each processor line.
2. Determine the overhead costs applied to each line.
3. Prepare a cost sheet for each processor.
4. Compute the break-even point in units if the selling prices are $200, $300, and $400 for i3, i5, and i7, respectively.
5. Analyze the cost structure and suggest potential cost-saving measures.