PT. MyOwnFam (a company that produces furniture) with a mass production process process their products en masse through one department. As for the costs incurred during January 2019 are as follows:

Raw Material Cost 150,700,000
Auxiliary Material Cost 100,000,000
Labor Cost 185,000,000
Factory Overhead Cost 200,000,000
Total 647,500,000

The number of products produced are:
- Finished goods as much as 4,500 kg
- Goods in Process as much as 500 kg (100% Cost of Raw Materials and Auxiliary Material Costs, 80% Labor Costs, 60% Factory Overhead Costs)

Requested
A. Make the cost per unit
B. Calculate the Cost of Finished Products and Work-In-Process Inventory
C. Journalize the required production costs