In February, a

A company engaged in the production of drinking bottles has the following data: Production quantity $=10,000$ units. Direct raw material costs per bottle unit Rp$.1,000$

Labor costs per bottle unit $=$ IDR $500$

Variable indirect production costs per bottle unit $=$ IDR $300$ Fixed indirect production costs $=$ IDR $12$ million

If Bag WIP $=$ IDR $1$ million and there is no End WIP, what is the production cost per drinking bottle $($Unit Cost$)?$

Rp$.2,800$

Rp$.2,900$

IDR $3,000$

IDR $3,100$