PT ABC is a company that produces one type of "Syrup ABC". Company uses standard costs in determining the cost of the product. The following information is provided by management of PT ABC to you

a. Variable manufacturing overhead costs are charged to products on a direct labor hours basis.

b. To produce one bottle of ABC syrup requires the following standard costs:

- Direct raw materials 600 pon at a price of IDR. 25,000 pon;

- Direct wage of 2.6 hours at a rate of IDR 10,000 per hour

-2.6 hours variable factory overhead at a rate of IDR. 5000 per hour

c. During January 2016 the company produced 200,000 bottles of syrup. Costs associated with these productions are as follows

-Raw materials purchased in January were 36,000 pon at a price of IDR. 27,000 pon.

-The raw materials used in the production of 30,000 pon

-Direct wages are used for 8 hours at a rate of IDR 9,500 per hour

-Variable factory overhead costs IDR. 45,000

Requested:

a. Calculate how much is the total standard cost per unit?

b. Calculate how much the unit and total production costs are?

c. Calculate Variant (Difference) of Direct Raw Materials, Direct Wages and Variable Factory Overhead?