Item Y is produced. costs required: raw material costs Rp. 40.000,- labor costs Rp. 20.000,- BOP Rp. 20,000,-. The resulting 2000 units of product X and 5000 units of product Z. The cost of further processing of product X is Rp. 5.000,- Product Z Rp. 20,000,-. The market price per unit of product X is Rp. 10,- and product Z is Rp. 20,-. The amount of production cost allocation for Product X is: Select one:

a. 18,631.58

b. 16,631.58

c. 17,631.58

d. 15,631.58