Soal 1
Mayfair Co. produces biscuits to be exported overseas. During February, Mayfair produced a total of 2.400 units of packaged biscuits. The following table contains information regarding costs incurred for production during February:
\begin{tabular}{|l|c|}
\hline Direct Material Cost & Rp 9.600.000 \\
\hline Direct Labor Cost & Rp 16.800.000 \\
\hline Variable Manufacturing Overhead & Rp. 24.000.000 \\
\hline Fixed Manufacturing Overhead & Rp. 18.000.000 \\
\hline Administration Cost per Unit & Rp 500 \\
\hline
\end{tabular}
The normal capacity of Mayfair's production is 3.000 units, where as the expected actual capacity is 3.200 units of biscuits. Calculate the production cost per unit for each unit of biscuits using variable costing and absorption costing, and also the normal capacity and expected actual capacity of production in each costing method.