The following is variable production and non-production cost data and fixed costs compiled by Talenta Company, achievements:

Data on variable and non-production production costs and fixed costs compiled on a budget with a normal capacity of 11,000 units with 8,100 units sold

Description	Amount (in Rupiah)
variable cost per unit
direct raw materials	75,00
direct labor	125,00
variable overhead	75,00
sales and administrative variable	25,00
fixed cost per year
fixed overhead	275.000,00
sales and administration remain	125.000,00

Calculate production costs and ending inventory value per unit both according to variable costing and absorption costing