Duff brewery produces cases of regular duff and Duff's Private reserve. The table below provides the financial results for the most recent year of operations. Labor costs are $10 per hour, and both products require .1 hour of labor. Fixed manufacturing and selling fixed costs are allocated using labor hours as the allocation base, and fixed selling/adminsitrative expenses are allocated via revenue as an allocation base.
	Regular Duff	Duff Private Reserve
Units	630,000	820,000
Revenue	11,970,000	31,980,000
Materials	6,300,000	16,400,000
Labor	630,000	820,000
Contribution margin	5,040,000	14,760,000
Allocated fixed manufacturing costs	955,862	1,244,138
Allocated fixed selling/admin costs	868,966	1,131,034
Net profit	3,215,172	12,384,828
Net profit/unit	5	15
Fixed manufacturing costs contain batch costs. Information on batches are given below. Find the cost per batch
Total batch costs	900,000
	Regular Duff	Duff Private Reserve
Amount produced per batch	125	40