Johnson & Johnson produces pharmaceutical products in batches. During June 2024, the company manufactures 4 batches of antibiotics, incurring the following overhead costs:

Overhead Category	Amount ($)
Setup Costs	100,000
Inspection Costs	80,000
Maintenance Costs	120,000

Required:

• Allocate overhead costs to each batch using activity-based costing (ABC).
• Determine the total cost per batch including direct materials and direct labor.
• Prepare a batch costing report for June 2024.
• Analyze the impact of overhead allocation methods on batch costing.
• Discuss the advantages of using batch costing for pharmaceutical production.