Cost Category<\/strong><\/p><\/td>Batch 1 ($)<\/strong><\/p><\/td>Batch 2 ($)<\/strong><\/p><\/td>Batch 3 ($)<\/strong><\/p><\/td>Batch 4 ($)<\/strong><\/p><\/td><\/tr><\/thead>Direct Materials<\/p><\/td> | 1.5 million<\/p><\/td> | 1.8 million<\/p><\/td> | 1.6 million<\/p><\/td> | 1.7 million<\/p><\/td><\/tr> | Direct Labor<\/p><\/td> | 1 million<\/p><\/td> | 1.1 million<\/p><\/td> | 1.05 million<\/p><\/td> | 1.15 million<\/p><\/td><\/tr> | Factory Overhead<\/p><\/td> | 600,000<\/p><\/td> | 650,000<\/p><\/td> | 625,000<\/p><\/td> | 675,000<\/p><\/td><\/tr><\/tbody><\/table> Required:<\/p> - Calculate the total manufacturing costs for Johnson Controls International in April 2025.<\/li>
- Determine the cost per unit for each batch produced.<\/li>
- Prepare a batch costing statement showing profit per batch.<\/li>
- Analyze the profitability of each batch and recommend pricing strategies.<\/li>
- Discuss the advantages of batch costing for manufacturing HVAC systems.<\/li><\/ul>",
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"authors": "William L. Briggs, Lyle Cochran, Bernard Gillett",
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