12) Item Y is produced. costs required: raw material costs Rp. 40.000,- labor costs Rp. 20.000,- BOP Rp. 20,000,-. The resulting 2000 units of product X and 5000 units of product Z. The cost of further processing of product X is Rp. 5.000,- Product Z Rp. 20,000,-. The market price per unit of product X is Rp. 10,- and product Z is Rp. 20,-. The amount of the combined Cost Allocation of Product Z is: Select one:

a. 69,368,42

b. 66,368,42

c. 68,368,42

d. 67,368.42