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1. The following are some data taken from the accounting records of PT. Eternal Health in 2021: Purchase of raw materials IDR 400,000,000 Direct labor

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1. The following are some data taken from the accounting records of PT. Eternal Health in 2021: Purchase of raw materials IDR 400,000,000 Direct labor 525,000,000 Indirect labor 230,000,000 Salary of sales and administration employees 270,000,000 Building depreciation 200,000,000 Other selling and administrative expenses 420.000.000 Other factory costs 700,000,000 Sales revenue (price per unit IDR 325,000) 3,250,000,000 * 75% of the building is used for production activities and the rest for sales and administrative functions 1 Inventory data: January 1, 2021 December 31, 2021 Raw materials IDR 33,000,000 IDR 38,000,000 Work in progress 85,000,000 135,000,000 Finished goods 220,000,000 191,200,000 * Finished goods inventory consists of 1,375 units on January 1, 2021 and 1,195 units on December 31, 2021 Required: 1. What is the total production cost in 2021? (3 points) 2. What is the total prime cost and total conversion cost in 2021? (2 points) 3. What is the total cost of the product (product cost/inventoriable cost) and the total periodic cost (period cost) in 2021? (2 points) 4. Explain the impact on the company's financial reporting if there is a misclassification of a cost that should be a periodic cost but is recognized as a product cost. (2 points) 5. What is the total cost of goods manufactured in 2021? (4 points) 6. What is the total cost of goods sold in 2021? (3 points) 7. If management calculates costs for 2021 with the cost object being the production division, what is the total direct costs? (2 points) 8. Which of the costs in the company behaves as variable costs, fixed costs, and mixed costs. Explain your argument. (2 points)

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