Sony Corporation produces electronic devices using batch costing. In April 2030, the company manufactures 4 batches of smartphones with varying direct materials and labor costs:

Batch	Direct Materials ($)	Direct Labor ($)	Factory Overhead ($)
Batch 1	45,000,000	20,000,000	15,000,000
Batch 2	48,000,000	21,000,000	16,000,000
Batch 3	47,000,000	20,500,000	15,500,000
Batch 4	50,000,000	22,000,000	17,000,000

Indirect expenses include Administration: $6 million, Selling: $8 million, and Distribution: $5 million.

Required:

• Calculate the total manufacturing costs for each batch.
• Allocate indirect expenses to each batch using the activity-based costing method.
• Analyze the impact of indirect expense allocation on batch costing.
• Discuss the advantages of using different costing methods for indirect expenses.
• Prepare a batch costing statement for Sony Corporation.