Samsung Electronics manufactures smartphones using batch costing. In May 2038, the company produces 15 batches of a new model costing $7,500,000 in total. Production yields:

• Total Units Produced: 300,000 units
• Defective Units: 15,000 units

Requirements:

• Allocate costs to each batch considering defective units.
• Calculate the cost per unit, including defective units.
• Perform a quality control cost analysis.
• Prepare a report on the impact of quality control on production costs.
• Recommend strategies to reduce defect rates and improve quality.