Johnson Controls International manufactures HVAC systems in batches. During April 2025, the company produces 4 batches of HVAC systems, incurring the following costs per batch:

Cost Category	Batch 1 ($)	Batch 2 ($)	Batch 3 ($)	Batch 4 ($)
Direct Materials	1.5 million	1.8 million	1.6 million	1.7 million
Direct Labor	1 million	1.1 million	1.05 million	1.15 million
Factory Overhead	600,000	650,000	625,000	675,000

Required:

• Calculate the total manufacturing costs for Johnson Controls International in April 2025.
• Determine the cost per unit for each batch produced.
• Prepare a batch costing statement showing profit per batch.
• Analyze the profitability of each batch and recommend pricing strategies.
• Discuss the advantages of batch costing for manufacturing HVAC systems.