The total production cost per unit according to the accounting records can be calculated using the process costing system, specifically the weighted-average method. First, we need to calculate the total cost of production during the period. This includes the cost of raw materials at the beginning of the period (50,000 kr), the cost of raw materials during the period (400,000 kr), the processing cost at the beginning of the period (35,000 kr), direct wages during the period (40,000 kr), and indir