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To calculate the **full cost of production (HPP)** for 50 packs of cookies, we’ll include both **direct material costs** (given in the table) and **additional costs** (packaging, electricity, gas, and labor). Here’s the breakdown:

1. **Direct Material Costs**:
   - Total from the table: Rp 315,000 (cost for materials per day).

2. **Additional Costs**:
   - **Electricity**: Rp 165,000 per month.
   - **Gas**: Rp 150,000 per month.
   - **Labor**: Rp 1,000,000 for two workers per month.
   - **Packaging**: Rp 3,000 per pack.

   Since production costs are being calculated on a daily basis, we’ll convert monthly costs to daily by dividing by 30 days.

### Step-by-Step Calculation

1. **Daily Additional Costs**:
   - **Electricity (daily)** = \( \frac{165,000}{30} \) = Rp 5,500.
   - **Gas (daily)** = \( \frac{150,000}{30} \) = Rp 5,000.
   - **Labor (daily)** = \( \frac{1,000,000}{30} \) = Rp 33,333.33.

2. **Total Daily Overheads**:
   - Electricity + Gas + Labor = 5,500 + 5,000 + 33,333.33 = Rp 43,833.33.

3. **Packaging Cost (for 50 packs)**:
   - 3,000 per pack x 50 packs = Rp 150,000.

4. **Total Daily Cost (HPP)**:
   - **Direct Material Cost** + **Total Daily Overheads** + **Packaging Cost** = 315,000 + 43,833.33 + 150,000 = **Rp 508,833.33**.

Thus, the **HPP for producing 50 packs of cookies** based on full costing is approximately **Rp 508,833.33**.

Would you like a further breakdown or more details on each step?

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### Related Questions
1. How would the HPP change if production were increased to 100 packs?
2. What impact would a 10% increase in labor costs have on the HPP?
3. How could seasonal price changes in ingredients affect the HPP?
4. How would changes in electricity rates affect daily costs?
5. What is the significance of calculating HPP for business decision-making?

### Tip
To keep production costs low, regularly review the prices of ingredients and overhead expenses, as these directly impact your HPP.

PT. Katakan Cinta memproduksi 50 bungkus cookies. Bahan-bahan yang diperlukan untuk membuat cookies per harinya, beserta biaya listrik, pengemasan, gas, dan tenaga kerja yang diberikan, berapa harga pokok produksinya (HPP) berdasarkan perhitungan full costing?

Learn to calculate the full costing for producing 50 packs of cookies. Includes direct material costs, electricity, gas, labor, and packaging costs. This detailed solution helps students understand the concept of full costing in cost accounting, suitable for Grades 10-12.

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