Sony Corporation manufactures batches of electronic components. In January 2039, the company produces 40 batches costing $8,000,000 in total. Production yields:

• Total Units Produced: 200,000 units
• Defective Units: 5,000 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 process improvements to reduce defect rates and enhance quality.