PT ABC is a company that produces one type of "Syrup ABC". Companies use standard costs in determining the cost of their products. The following is the information provided by the management of PT ABC to you

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

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

1.Direct raw materials 600 kg at a price of Rp 25,000 per kg

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

3. 2.6 hours variable factory overhead at a rate of Rp. 5000 per hour

c. During January 2010 the company produced 200,000 bottles of syrup. The costs associated with this production are as follows.

1. Raw materials purchased in January were 36,000 kg at a price of Rp. 27,000 per kg.

2. The raw materials used in the production of 30,000 kg.

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

4. Variable factory overhead costs Rp. 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?