1. Procter & Gamble manufactures consumer goods in batches. In March 2027, the company produces 5 batches of detergent with varying costs per batch:

Batch	Direct Materials ($)	Direct Labor ($)	Factory Overhead ($)
Batch 1	80,000	40,000	30,000
Batch 2	85,000	42,000	32,000
Batch 3	82,000	41,000	31,000
Batch 4	88,000	44,000	33,000
Batch 5	90,000	45,000	34,000

1. Required:
   • Calculate the total manufacturing costs for Procter & Gamble in March 2027.
   • Determine the 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 for Procter & Gamble.