Unilever manufactures personal care products in batches. During August 2024, the company produces 6 batches of shampoos, incurring the following costs:

Cost Category	Batch 1 ($)	Batch 2 ($)	Batch 3 ($)	Batch 4 ($)	Batch 5 ($)	Batch 6 ($)
Direct Materials	60,000	65,000	62,000	63,000	66,000	68,000
Direct Labor	35,000	38,000	36,000	37,000	39,000	40,000
Factory Overhead	30,000	32,000	31,000	32,000	33,000	34,000

Required:

• Calculate the total manufacturing costs for Unilever in August 2024.
• Determine the cost per unit for each batch produced.
• Prepare a batch costing statement showing profit per batch.
• Analyze the profitability of each batch and recommend pricing strategies.