This study aims to determine the cost of production and determine the calculation of cost of production is applied to the company Mushroom Sucen Purworejo with full costing method in determining the selling price baglog. Analysis of calculation used in this research is the analysis of the full costing method .
From this study , the results showed that the cost of production baglog allocated to each classification of costs is as follows : Rp 25.220.052,00 cost of raw materials , direct labor costs Rp 22.512,00, variable factory overhead costs Rp 80.537.820,00, fixed overhead costs Rp 1,392,000.00 , general and administrative costs Rp 500,000.00, marketing costs Rp 1.140.000,00 . The total cost of the product baglog in this Sucen Oyster Mushrooms in 2013 of Rp 131.301.872,00 . Cost of goods sold per unit baglog on Oyster Mushroom Sucen ie Rp 1.563,12 , while the selling price per unit baglog Rp 1.900,00. The profits obtained for sales per unit baglog on Oyster Mushroom Sucen Rp 336,88 . This proves that the selling price per unit baglog specified in Oyster Mushroom Sucen been right.
Keyword: Cost of production , sales price , overhead cost