Cassano corp is a metals industry. The key product is a metal zipper of various sizes and shapes for the garment industry. Here is information that occurred at the company during 2010:

Raw material cost	Rp 12,902,500,000
Electricity and water costs (abonemen cost Rp 35,700,000)	Rp 191,556,600
Fuel cost	Rp 17,232,700
Labor cost	Rp 1,634,415,300
Rent cost	Rp 175,002,900
Maintenance and improvement cost	Rp 50,501,000
Maintenance cost of the mechines and building	Rp 446,676,400
Depreciation of fixed assets	Rp 587,805,500
Packaging	Rp 5,715,900
Insurance cost	Rp 11,445,400
Entertainment	Rp 148,781,000
Permit cost	Rp 162,166,000
Delivery product cost	Rp 58,100,000
Telephone cost	Rp 111,786,000
Tax cost	Rp72,371,800
Delivery factory cost	Rp 231,306,400
Office Supplies cost	Rp 4,221,000
Bank administration	Rp 17,100,000
Factory consumtion	Rp 485,175,000
Advertisement & promotion cost	Rp 819,116,800
Miscellaneous cost	Rp 266,100

Information:

1. Electricity and water are allocated into production and administrative expense with 60%:40% ratio
2. Labor costs are allocated into production costs, marketing costs, and administration by 50%:30%:20%. 80% of the labor in the production department is directly Labour
3. The rent is allocated into the production and administrative costs by a ratio of 70%:30%
4. Maintenance and improvements were allocated into production costs and administrative cost by the same proportion
5. Depreciation of fixed assets are allocated to production costs, marketing loads, and Administrations cost at 60%:20%:20%
6. Insurance costs are allocated in the cost of production, marketing cost and administrative cost by 40%:30%:30%
7. taxes are allocated to the cost of production, marketing cost and administration cost With 60%:30%:10%

According to those information:

1. Identify and calculate production costs and nonproduction costs (marketing costs and costs Administration)
2. Identify and calculate variable and fixed costs