PepsiCo, Inc. manufactures beverages using batch costing. In April 2030, the company produces 4 batches of soft drinks with varying direct materials and labor costs:

Batch	Direct Materials ($)	Direct Labor ($)	Factory Overhead ($)
Batch 1	35,000,000	12,000,000	8,000,000
Batch 2	38,000,000	13,000,000	9,000,000
Batch 3	37,000,000	12,500,000	8,500,000
Batch 4	40,000,000	14,000,000	10,000,000

Variable selling expenses amount to $2 million per batch.

Required:

• Calculate the total variable costs for each batch.
• Determine the variable cost per unit for each batch produced.
• Analyze the impact of variable costs on batch costing.
• Discuss strategies to manage variable costs in batch production.
• Prepare a batch costing statement focusing on variable costs for PepsiCo, Inc.