Unilever manufactures personal care products in batches. In March 2026, the company produces 6 batches of shampoos with varying costs per batch:

Batch	Direct Materials ($)	Direct Labor ($)	Factory Overhead ($)
Batch 1	150,000	75,000	50,000
Batch 2	155,000	78,000	52,000
Batch 3	152,000	76,000	51,000
Batch 4	158,000	79,000	53,000
Batch 5	160,000	80,000	54,000
Batch 6	165,000	82,000	55,000

Required:

• Calculate the total manufacturing costs for Unilever in March 2026.
• 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.
• Discuss the advantages of batch costing for manufacturing personal care products.