Company ABC d.d. has produced 30.000 pieces of product X during 200x. Normal capacity is 37.500 pieces. Selling price is 200 kn/t. There are no beginning and ending inventories. According to data from analytic accounting following data are known: direct material cost 60 kn/p direct labor cost 20 kn/p total indirect cost is 80.000 kn, (40% are fixed) selling costs are variable and are 20 kn/t administrative costs are fixed and are 15.000 kn. Apply absorption costing method for calculation of production cost in total and per unit and gross profit