Procter & Gamble (P&G) has the following production data for its product lines: Tide, Pampers, and Gillette:

Product	Direct Materials	Direct Labor	Overhead Rate (% of Direct Labor)
Tide	$20,000,000	$10,000,000	160%
Pampers	$25,000,000	$12,000,000	160%
Gillette	$30,000,000	$15,000,000	160%

Requirements:

1. Calculate the total cost for each product line.
2. Determine the overhead costs allocated to each product line.
3. Prepare a cost summary report for P&G.
4. Compute the cost per unit if 2,000,000 units of Tide, 1,500,000 units of Pampers, and 1,200,000 units of Gillette were produced.
5. Analyze the cost efficiency and suggest any potential cost-saving measures.