Apple Inc. manufactures electronic devices using batch costing. In March 2029, the company produces 4 batches of smartphones with varying direct materials costs:

Batch	Direct Materials ($)	Direct Labor ($)	Factory Overhead ($)
Batch 1	50,000,000	20,000,000	15,000,000
Batch 2	52,000,000	21,000,000	16,000,000
Batch 3	51,000,000	20,500,000	15,500,000
Batch 4	55,000,000	22,000,000	17,000,000

Additional information:

• Standard direct materials cost per unit: $1,000.
• Actual units produced in each batch: Batch 1 (50,000 units), Batch 2 (52,000 units), Batch 3 (51,500 units), Batch 4 (55,500 units).

Required:

• Calculate the total direct materials cost variance for Apple Inc.
• Determine the standard cost per unit for direct materials.
• Analyze the direct materials cost variances for each batch.
• Discuss the implications of material variances in batch costing.
• Prepare a batch costing statement for Apple Inc.