Nike, Inc. manufactures athletic shoes in batches. In April 2027, the company produces 4 batches of shoes with varying costs per batch:

Batch	Direct Materials ($)	Direct Labor ($)	Factory Overhead ($)
Batch 1	150,000	75,000	50,000
Batch 2	155,000	78,000	52,000
Batch 3	152,000	76,000	51,000
Batch 4	158,000	79,000	53,000

Required:

• Allocate batch costs to each product line using the activity-based costing method.
• Determine the cost per unit for each type of athletic shoe produced.
• Analyze the cost structure of batch costing in the footwear industry.
• Discuss the advantages of using activity-based costing in batch production.
• Prepare a batch costing statement for Nike, Inc.