Johnson & Johnson manufactures pharmaceutical products. In November 2036, the company produces 6 batches of medicine costing $3,000,000 in total. Batch sizes vary from 15,000 to 25,000 units per batch.

Requirements:

• Allocate costs to each batch based on batch size and type.
• Calculate the cost per unit for each batch.
• Determine the total cost of production assuming 150,000 units are produced.
• Prepare a cost report showing the cost allocation to each batch and the total production cost.
• Analyze how batch size affects unit cost and profitability.