direct material cost per unit: regular 9$, gaming 15$

direct labor cost per unit: regular 30min, gaming 60min

direct labor cost per hour: regular $12, gaming $12

250 times 350 Aktivitas (Activities): Setup Managerial Handling Inspection 400 moves 1200 moves 55 times 45 times $ 360.000 192.000 Manufacturing Overhead Cost Setup Cost Managerial Handling Cost Inspection Cost Other Overhead Total Overhead 225.000 ? $ 888.000 Other Information: a. Total Sales b. Selling Price per Unit c. Unit Ending Finished Goods d. Unit Beginnning Finished Goods $ 3.500.000 $ 50 4.000 units 10.000 units $ 1.560.000 $ 120 600 units 1200 units Diminta: 1. Hitung biaya produksi per unit dengan menggunakan penetapan biaya berbasis fungsional(tradisional costing). Manufacturing overhead dialokasikan menggunakan Direct labor hours. (Calculate production cost per unit using functional (traditional) based costing. Manufacturing overhead is allocated using direct labor hours.) 2. Hitung biaya produksi per unit dengan menggunakan penetapan biaya berbasis aktivitas(Activity based costing). Other manufacturing overhead dialokasikan menggunakan Direct labor hours. (Calculated production cost per unit using activity-based costing. Other manufacturing overhead allocated is based on direct labor hours.)