Boeing Company manufactures aircraft using batch costing. In March 2028, the company incurs costs related to the production of 5 aircraft:

Batch	Direct Materials ($)	Direct Labor ($)	Factory Overhead ($)
Aircraft 1	50,000,000	20,000,000	15,000,000
Aircraft 2	55,000,000	22,000,000	16,000,000
Aircraft 3	52,000,000	21,000,000	15,500,000
Aircraft 4	53,000,000	21,500,000	16,500,000
Aircraft 5	58,000,000	23,000,000	17,000,000

Required:

• Calculate the total manufacturing costs for Boeing Company.
• Determine the cost per unit for each aircraft produced.
• Analyze the cost differences among different batches of aircraft.
• Discuss the advantages and disadvantages of batch costing in aerospace manufacturing.
• Prepare a batch costing statement for Boeing Company.