Nike, Inc. manufactures athletic shoes using batch costing. In February 2034, the company produces 4 batches of sneakers with the following costs:

• Batch 1: Direct materials $800,000, Direct labor $400,000, Factory overhead $300,000
• Batch 2: Direct materials $850,000, Direct labor $425,000, Factory overhead $325,000
• Batch 3: Direct materials $820,000, Direct labor $410,000, Factory overhead $310,000
• Batch 4: Direct materials $900,000, Direct labor $450,000, Factory overhead $340,000

Required:

• Calculate the total manufacturing costs for each batch.
• Determine the cost per unit ($600 per unit) for each batch produced.
• Analyze the profitability of each batch based on batch costing.