REQUIRED

Ascertain the companys production unit cost and total cost.

"DR. HYGIENIC" is manufacturing company that produces one type of surgical mask using the monthly cost system. The company has X-Y-Z as main production cost centers. Generator and Heating are service cost centers. The company started the month of March with the following financial data: RAW MATERIAL 22.650 Filter Fabric 20.000 TL (200.000 m) Lubricant 650 TL Office Supplies 800 TL Packing Material 1.200 TL The cost of the product, which started to be produced in February and will continue to be produced in March, is 13.550 TL. Due to COVID19, the company sold all the masks produced in February The transactions performed by the company in March are as follows: 1) 400.000 m filter fabric was purchased at cost 47.000 TL: 20.000 TL was on account and 27.000 TL on notes. The transport cost was 1.000 TL and insurance was paid 1.000 TL for transport and customs. 2) Lubricant, Office Supplies and Packing Material are purchased on account. Lubricant 720 TL Office Supplies 1.000 TL Packing Material 2.000 TL 3) 1 m'fabric is used in the production of 1-piece mask, therefore, the raw material for current period production issued to X cost center. 920 TL of lubricant is consumed for machines. 1.500 TL of office material is used at the managerial department and 2.250 TL of packing material is used at the sales store (Dr. Hygienic uses Perpetual Inventory Method and Weighted Average Cost Method). 4) There are 4 employees at X Centre, 6 employees at Y Centre, 5 employees at Z Centre, 1 employee at Generator Centre and 1 employee at Heating Centre. In every department, an employee works 8 hours in a day and 6 days in a week (Assume that a month is 4 weeks). The regular rate is 20 TL per hour. In every department, an employee works 5 hours as overtime in a week. Overtime rate is 25 TL per hour. There are 2 employees at Sales department and 2 employees at Managerial department. The monthly salary of each employee in the Sales department is 4,000 TL and in the managerial office is 4.800 TL. Wage payments of all employees are paid on the 1st of the following month 5) The company rented a 5-storey building for 5 years on 1 January 2020 and paid 60,000 TL in cash for the rent. The ground floor (1st floor) is planned to be used for the Sales department, the 5th floor for the managerial office and other floors (2nd, 3rd and 4th floors) for production activities. The Sales department will start operating in February Due to the renovations, the production activities on the 4th floor will start in April. 6) The company has purchased machines to be used in production activities on January 15, 2020. The total cost of machines is 75.000 TL, and their economic life is 5 years. Straight-Line Method is used. In addition, the monthly depreciation amount for the managerial office's furniture is TL 300 and for the equipment of sales department is 250 TL 7) The estimated the electricity cost of 1.000 TL for production activities, 250 TL for the managerial office and 250 TL for the sales department 8) Manufacturing costs were applied to current production of March. At the end of March, there is no semi-finished goods. 9) Production of 500,000 pieces masks has been completed. 10)Dr. Hygienic sold %80 of its finished goods on credit with %200 profit margin on cost