Unilever manufactures personal care products using batch costing. In December 2032, the company produces 3 batches of shampoo with the following costs:

• Batch 1: Direct materials $300,000, Direct labor $150,000, Factory overhead $100,000
• Batch 2: Direct materials $320,000, Direct labor $160,000, Factory overhead $110,000
• Batch 3: Direct materials $310,000, Direct labor $155,000, Factory overhead $105,000

Required:

• Calculate the total manufacturing costs for each batch.
• Determine the cost per unit for each batch produced.
• Analyze the profitability of each batch based on batch costing.
• Discuss strategies to improve profitability in batch production.
• Prepare a batch costing statement for Unilever.