Example: The costs of ABC company occurred in September are as follows: Net Sales 5.000 Total Cost Variable Fixed Total Direct Material 1.000 250 1.250 Direct Labor 1.000 1.000 Factory Overhead 500 1.000 1.500 General Administrative Cost 150 200 350 Marketing and Selling Cost 397 397 12.000 kg 750 kg Annual Production Capacity Units produced in April Beginning Work-in Progress Beginning Finished Goods Ending Work-in Progress Ending Finished Goods Units Sold in April 250 kg 500 kg Required: Ascertain the total and unit cost of current production according to Absorption Costing Method>> and