2. BROWNY JAMES COMPANY produces three products in one factory. In Phase I the factory produces products A, B, and C. Product A is a by-product and is sold immediately after the cutoff point. Products B and C are further processed in Phase II and Phase III respectively before being sold. The production costs for December 2019 are as follows: Step I (1800 kg of Raw Material) Step II Step III Total Production Costs Rp 8.850.000 Rp 8.700.000 Rp 10.800.000 Rp 28.350.000 The number of units (kg) of product produced and sold in December is as follows. Step I Step II Step III Units for sale Product A 300 300 Product B 750 750 600 Product C 750 750 675 The average unit price sold in December for each product is as follows. Product A Rp 2.250,00 Product B Rp 19.500,00 Product C Rp 18.000,00 By-products are not accounted for separately, but sales of by-products are treated as a deduction for combined costs. Question: a) Compute the cost of the finished goods if the method used for the allocation of combined costs is the average cost per unit method. b) Calculate the cost of goods sold if the method used for the allocation of combined costs is the market price method