types of cost of production

Types of Costs of Production. Product costs are the costs directly incurred from the manufacturing process. To analyze and understand firms’ production decisions it is important to know the different types of costs they face during this process. Sum of total fixed cost and total variable cost equals total cost. « Factors that Cause a Shift in the Supply Curve, Three Key Insights from Behavioral Economics. Cost Of Production A firm combines four factors of production land, labor, capital and organization to produce goods and services. Product vs. Period Cost. 3. Total Cost. Explicit are out-of-pocket costs, whereas implicit costs represent opportunity costs. Depreciation Fixed costs can be represented on a graph and this would appear as follows: Figure 1 Fixed costs A common mistake made by candidates in examinations is to state that fixed costs will always remain constant. and average variable cost adds up to USD 5 per burger. What are production costs? 2. i. Actual Cost 3. Conversion cost is also called production cost. In that case, your total costs of running your burger restaurant add up to USD 3’000 (i.e. Relevant cost - cost that will differ under alternative courses of action. Nonmanufacturing costs - not incurred in transforming materials to finished goods. Selling Cost 9. Total costs are the sum of total fixed costs and total variable costs. Therefore its rent and business rates would rise and it can hire more workers, pushing up the wage bill. This is for the same reason which accounts for an increase in total variable cost at different rates with increase in output. Types of costs Fixed costs are expenses that do not change with the level of output . It includes cost of raw materials used (direct materials), direct labor, and factory overhead.2. They are paid their rewards in the form of rent, wages, interest, … Types of Costs Opportunity Costs. A typical example of the same will be tailored outfits which are made just for you or a cake which is made just like you want it. Uniform Costing. Similarly, you’ll have to pay your waitress’ salary, regardless of the number of burgers she serves. For example, if you need to expand a factory to add in a production line, those costs will obviously change. Opportunity Cost of Money vs. Generally, the term cost of production refers to the ‘money expenses’ incurred in the production of a commodity. In managerial accounting and cost accounting, production costs are the costs that occur in the manufacturing facilities.. Production costs are also referred to as manufacturing costs, product costs, and a manufacturer's inventoriable costs.. All the costs relating to the production of goods or services, whether direct or indirect, variable or fixed, are included in the production cost. Controlling these costs is imperative to the profitability of a project. In addition to the average total cost, we can also calculate the average fixed cost (i.e. Impersonal Cost Centre: If a cost centre refers to a location or equipment or group of equipment, it is an impersonal cost centre. For example, the manufacturing cost of a car (i.e., the costs of buying inputs, land tax rates for the car plant, overhead costs of running the plant and labor costs) reflects the private cost for the manufacturer (in some ways, normal profit can also be seen as a cost of production; see, e.g., Ison and Wall, 2007, p. 181). There are two types of costs: implicit and explicit. Let’s assume all ingredients add up to USD 5 per burger. Private Cost and Social Cost 8. Again, let’s say you managed to sell 200 burgers in your first month. Fixed costs are costs that don’t change with the quantity of output produced. Marginal Costing 5. Examples of Production Costs. The production process, where process costing can be used, should be continuous and standardized. Direct labor: The employees who work on the production line. For example, assume that a textile company incurs a production cost of $9 per shirt, and it produced 1,000 units during the last month. No Budget Crews can range from one to ten people with a budget of nil to a maximum of £50,000. As a firm alters its scale of production, it first experiences economies of scale and then, after reaching a certain output, it may encounter diseconomies of scale. Opportunity Cost 4. Total cost = Fixed cost + Variable Cost Example: sales manager, works manager, etc. If you don’t sell any burgers at all, your total variable costs are zero. The types of costs in projects are: Fixed, Variable, Direct, Indirect, and Sunk costs. It usually tends to rise slowly at first and then rise more rapidly. administrative cost, maintenance cost, depreciation cost etc. The key word is CREATING a product. Prohibited Content 3. 2 show how average fixed cost falls as output increases. Cost Classification by Nature: The total cost of a product or service is basically classified into material cost, labour cost and expenses as follows: i. For example, costs of manufacturing, production, sale, advertising, etc. For example, the manufacturing cost of a car (i.e., the costs of buying inputs, land tax rates for the car plant, overhead costs of running the plant and labor costs) reflects the private cost for the manufacturer (in some ways, normal profit can also be seen as a cost of production; see, e.g., Ison and Wall, 2007, p. 181). This is because all factors of production can be altered, if sufficient time is available. #4 – Service. Marketing costs, sales costs, audit fees, rent on the office building, etc. Below is information on the different levels of production and the cost/budgets involved. The cobb douglas production function is that type of production function wherein an input can be substituted by others to a limited extent.. For example, capital and labour can be used as a substitute … 7 Types Of Cost Reduction posted by John Spacey , April 07, 2017 Cost reduction is the process of eliminating waste and improving processes to reduce overhead and/or cost of goods sold . In the short run, some factors of production are in fixed supply. These include costs of the price paid for raw materials and machines, wages paid to workers, electricity charges, the cost incurred in hiring or purchasing a building or plot, etc. 1 shows that total fixed cost (TFC) remains unchanged as output changes. The Cobb Douglas production function, given by American economists, Charles W. Cobb and Paul.H Douglas, studies the relation between the input and the output. Overhead Cost. Let's examine different measures of production cost. Consider the diagram below: Costs on Financial Statements. This is particularly true of payments to workers. Manufacturing and production costs: Non-manufacturing costs: Examples: Raw material, wages on labor, production overheads, rent on the factory, etc. 5. Lifecycle Cost Analysis … For example, General Motors buys tires from Goodyear (or other tire manufacturers) that then become part of GM’s cars. Marginal cost is defined as the cost of producing one more unit of output. There are various types of costs of production that businesses may incur in the course of manufacturing a product or offering a service. This includes explicit monetary costs of course, but it also includes implicit non-monetary costs such as the cost of one's time, effort, and foregone alternatives. Now, the total cost is USD 3,005, which equals an increase of USD 5. Examples of variable costs include employee wages and costs of raw materials. Content Filtrations 6. (1) Total Fixed Cost (TFC): Total fixed cost occur only in the short run. Social costs are the sum of private costs and external costs. Costs can be simply defined as the money or resources associated with a purchase / business transaction or any other activity. Total Fixed cost as the name implies is the cost of the firm's fixed resources, Fixed cost remains the same in the short run regardless of how many units of output are produced. As fixed cost is constant, average fixed cost is divided by higher output. Variable costs are costs that do vary with output, and they are also called direct costs.Examples of typical variable costs include fuel, raw materials, and some labour costs. Also called cost-volume-profit analysis, this type of cost accounting involves analysing (Also see 4 Tips for Analyzing an Income Statement) the relationship between the company’s products, sales volume, production amount, profits, costs and expenses. Variable costs (VC), also sometimes called direct costs, are the costs of the variable factors. 1. Indirect costs are both the fixed and the variable type as they may or may not vary as a result of the proposed changes in the production process etc. Fig. Standard Cost . Social Cost refers to the cost of producing commodity to society in the form of resources that are used to produce it. In this article, you will learn about the types of costs associated in a project, which are then explained by using examples. The actual costs incurred are compared to standard costs. Productivity and advances in technology both would be likely to reduce a firm’s average cost of production. By Raphael Zeder | Updated Jun 26, 2020 (Published Sep 15, 2017). 4. Material Cost: It is the cost of material of any nature used for the purpose of production of a product or a service. 1. Direct costs are related to producing a good or service. Variable costs are costs that change with the quantity of output produced. Historical Costing 2. Cost reduction refers to bringing down the cost of production. Office salaries 3. This is because productivity often rises at first and then begins to decline after a certain output. (adsbygoogle = window.adsbygoogle || []).push({}); The average cost is defined as total cost divided by the quantity of output (i.e. Example # 1. Costs of production Fixed and variable costs. Money Cost and Real Cost 7. 3 shows the change of total variable cost (TVC) with output: Average variable cost (AVC) is total variable cost divided by output. Types of Costs of Production. An impersonal cost centre consists of a location or item of equipment, production department, a machine or a group of machines. All production or manufacturing activities involve different types of costs. The more the output is produced, the higher the total cost of production. 1. This type of expense center deals with a product or manufacturing work. If this alternative return is not met, he will leave the enterprise and join alternative line of production. Job costing. Production Process Opportunity Cost of Time, Get Ready For Some Big Changes [Announcement], 12 Things You Should Know About Economics. Absorption Costing 3. Type # 1. This is a fixed cost because it does not matter if and how many burgers you sell, you will still have to pay rent. total fixed costs/number of units produced) and average variable cost (i.e. The production process, where process costing can be used, should be continuous and standardized. Sunk Cost and Future Cost: Expenditure which has been incurred in past and which cannot be recovered is referred to as sunk cost. 3. Which type of production should be used by the company depends on the type of product being manufactured, the demand of the product as well as the supply of raw materials. In other words, it is the combination of direct labor, direct expenses and factory overhead. Average cost (AC) is also referred to as unit cost and is given as total cost divided by output. Private costs. Average fixed cost (AFC) is total fixed cost divided by output. •For instance, the cost of making and selling hotdogs is the money invested in bread, sausages, mayonnaise, mustard and a grill. The following are common types of cost analysis. As output increases, total variable cost rises. Cost curves: a graph of the costs of production as a function of total quantity produced. 3. Other Direct Expenses such as job work charges relating to a particular product, etc. This involves the examination of the purposes for which costs are incurred and by a variety of means, it eliminates or reduces the reasons or spending. Indirect Costs. Fixed costs are costs that don’t change with the quantity of output produced. Insurance 5. Direct material cost is not included in the production cost. USD 2,000 fixed costs + USD 1,000 variable costs). For instance, a firm can increase the size of its factory, office or farm. Entrepreneurs spend them for their own private and business interests. Sunk Cost and Future Cost 2. Example: sales manager, works manager, etc. Fig. Some types of production work can apply to project time estimates and reporting. Cost Classification by Production Process. Privacy Policy 8. Replacement cost is the cost required to replaced any existing asset at present. The Costs of Production . Taking these factors into consideration, below are the 4 types of Production. A fundamental step in planning a business, strategy, program or project. Presentation on : Types of cost 2. A variable cost is a cost that changes in relation to variations in an activity.In a business, the "activity" is frequently production volume, with sales volume being another likely triggering event. On the basis of the nature of business activities, the followings are the types of cost centres. 5 depicts the constitution of total cost including fixed and “variable costs: In the long run, however, all costs are variable. Direct Costs. Fig. These costs are incurred by the business in furtherance of its own objectives. There are five types of costs in a typical project: Fixed; Variable; Direct; Indirect; Sunk; Fixed Costs. Average Cost. TOS 7. 8 Main Types of Costs involved in Cost of Production and Revenue (With Diagram) 1. direct costs (transport, storage, inventory, handling, communications) and indirect costs, fixed and variable costs, the cost of supply, production and distribution, tangible and intangible costs, the cost of the development of logistics and projects recommended by the logistics, strictly logistics costs. To analyze and understand firms’ production decisions it is important to know the different types of costs they face: fixed costs, variable costs, total costs, average costs, and marginal costs. 3. This article provides information about the cost categories that you must define for these types of production work for production and project purposes. All types of costs, such as the indirect and direct cost involved in each process, are calculated to calculate the total cost incurred in that process. Difference between the two is that the former can be measured in terms of money value, whereas the latter is in terms of imputed values. Let's examine different measures of production cost. The basic principles underlying all these methods or types are the same. Process costing is usually a significant chapter. Advertising 4. Types of cost 1. This basis of cost classification is significantly applicable in the manufacturing industries or factories where goods are produced. Fixed costs are those that do not change throughout the life-cycle of a project. In some cases, costs may be fixed for a set level of production, becoming variable after that level is exceeded. The existing standards are closely examined at the broad and detailed levels with a view to improvement. Meanwhile, the average fixed cost is USD 10 per burger and average variable cost adds up to USD 5 per burger. When a firm changes its output, the costs of these factors remain unchanged – they are fixed. Private cost refers to the cost of Production to an individual producer. Table 3 and Fig. A. Standard Costing 6. Type # 1. There are a number of different types of costs of production that you should be aware of: fixed costs, variable costs, total cost, average cost, and marginal cost. Fixed Costs. All types of costs, such as the indirect and direct cost involved in each process, are calculated to calculate the total cost incurred in that process. In practice, it is not always easy to decide whether a cost is fixed or variable. We can classify production costs into direct and indirect production costs. Cost Production and Types of Cost . PMP Exam Tip: There may be some questions that’ll target your understanding of the difference between the types of costs expected during a project life-cycle. The three basic categories of product costs are detailed below: Different industries adopt different methods of ascertaining costs of their products depending on the nature of the production and the type of output. Total and Average Cost: Total cost (TC), as its name implies, is the total cost of producing a given output. Definition of cost The expenses faced by the business in the process of supplying goods and services to consumer 4. Table 1 shows the relationship between output, total cost and average cost. In other words, these costs refer to those that will affect a decision. That is, they have to be paid even if there is no production output at all. Direct Raw Material 2. Updated Jun 26, 2020 (Published Sep 15, 2017). total variable cost/number of units produced). Presentation on : Types of cost 2. Below is information on the different levels of production and the cost/budgets involved. But money expenses are not the only expenses incurred on the production of a … Product costs are typically direct materials, direct labor and manufacturing overhead. Standard cost is a scientifically predetermined cost, which is arrived at assuming a specific level of efficiency in material utilization, labor and indirect expenses. Accounting costs are treated as expenses. It assigns average costs to each unit, and is the opposite extreme of Job costing which attempts to measure individual costs of production of each unit. There are 4 different types of productions which are most commonly used. 02. of 08. Fixed Costs: Variable Costs: Fixed and Variable Costs: Average Cost: This is a key concept for your PMP preparation related to Project Cost Management. Logistics costs are expressed in money the … The following points highlight the top six types of costing systems. Total cost (TC), as its name implies, is the total cost of producing a given output. The Costs of Production . Example of Unit type of production It is one of the most common types of products used because it is generally used by small businesses like restaurants, individualproducts providers or individual services provider… They vary directly as output changes. In our example above, the average total cost of producing a typical burger is USD 15 (USD 3,000 / 200 burgers). “Fixed” refers to the costs staying stable within that production window. Personal Cost Centres: If a cost centre refers to a person or group of persons, it is a personal cost centre. Examples of Ind… Disclaimer 9. Simply put, you don’t have to buy buns if you are not going to serve any burgers. This is an important factor when it comes to making production decisions because it tells us how much a typical unit of output costs. Content Guidelines 2. Indirect costs are also called as Non-traceable costs. Let’s say USD 1,000 per month. Production and Service Cost Centres: If it closed Total fixed cost down during a holiday period, it may still have to pay for security and rent for buildings. In economic terms, the true cost of something is what one has to give up in order to get it. Main types of logistics cost. 2. If you sell 20 burgers and your only variable costs are the costs of the ingredients, your total variable costs result in USD 100. This type of production is most commonly observed when you produce one single unit of a product. If you continue to use this site we will assume that you are ok with that. Fixed costs. In a free market economy, firms use cost curves to find the optimal point of production (to minimize cost). Few examples of production centers are welding shop, machine shop, grinding shop, painting shop, polishing shop, assembly shop, etc. Examples of cost of production: 1. That is, they usually increase as output increases and vice versa. Variable costs are costs that change with the quantity of output produced. Total cost describes the sum of total fixed costs and total variable costs. Definition of cost The expenses faced by the business in the process of supplying goods and services to consumer 4. Production costs can include a variety of expenses, such as labor, raw materials, consumable manufacturing supplies, and general overhead. 6. depicts total cost in the long run: In the short run, average cost consists of average fixed cost and average variable cost. It is a method of assigning costs to units of production in companies producing large quantities of homogeneous products.. The total cost includes the variable cost of $9,000 ($9 x 1,000) and a fixed cost of $1,500 per month, bringing the total cost to $10,500. Fixed costs (FC) are also sometimes referred to as overheads or indirect costs. The basic wage or salary paid to workers, however, may be regarded as a fixed cost since it has to be paid irrespective of the amount of output. Cobb Douglas production function. 2. 9.1 Types of Costs. These types of costs are expected and incurred in the days to come. Few examples of production center are welding shop, machine shop, grinding shop, painting shop, polishing shop, assembly shop etc. Fixed costs are costs that don’t change with the quantity of output produced. Standard cost - predetermined cost based on some reasonable basis such as past experiences, budgeted amounts, industry standards, etc. The types are: 1. The principles are collecting and analyzing the expenditure according to the elements of cost and determine the cost for various cost centre and cost unit. The short run costs increase or decrease based on variable cost as well as the rate of production. Example of Direct Production Costs (also known as direct manufacturing costs) 1. For example, in the case of your imaginary burger restaurant, the costs of meat, burger buns, lettuce, and BBQ sauce would be considered variable costs. Definition of Production Costs. Explain. Replacement Cost. If she earns USD 1,000 per month, your total fixed costs add up to USD 2,000 per month. It is the cost incurred for converting the raw material into finished product. Fig. The two types of economic costs are now discussed in brief. from Google) to offer you a better browsing experience. As output increases in the short run, average variable cost tends to fall and then rise. For instance, if a firm raised its output, the interest it pays on past loans would remain un­changed. Copyright 10. Cost analysis is the process of modeling costs to support strategic planning, decision making and cost reduction. Implicit costs. the number of units produced). 3. Production and sale of more cars will involve an increased expenditure on compo­nent parts, electricity, wages and transport for a car firm. Therefore, they are usually reported per unit. Image Guidelines 5. These costs are not expensed until the product is actually sold, then it is reported as cost of goods sold on the income statement. Before publishing your articles on this site, please read the following pages: 1. Table 2 and Fig. These include selling expenses (such as advertising costs, delivery expense, salaries and commission of salesmen) and administrative expenses (such as salaries of executives and legal expenses). With Diagram ) 1: variable costs: implicit and explicit can increase the size of its factory, or. Point of production return is not met, he will leave the enterprise and join alternative of... Usd 2,000 per month from one to ten people with a Budget of nil to a of! A factory to convert raw materials into finished product nearly all costs can be used, should continuous... It closed total fixed cost is the cost unit under this method is very small, cost! Cost centre refers to the cost unit under this method is very small following points highlight the top six of! And an explicit cost show the change in average variable cost at different rates with in!, which equals an increase in output TFC ) remains unchanged as output increases, the fixed., September 18, 2017 1,000 variable costs and total variable costs: fixed ; variable ; direct indirect... With increase in output indicates that there is a cost centre Analysis the! To decide whether a cost is not met, he will leave enterprise! The basis of cost Centres: types of cost the expenses faced by the in... Can classify production costs refer to the cost of something is what one has to up. Are then explained by using examples cost based on variable cost with output « factors that Cause Shift. Alternative return is not met, he will leave the enterprise and join alternative of... Of persons, it may still have to be paid even if there no. ) remains unchanged as output increases and vice versa of expense center deals with a product offering. 3 ’ 000 ( i.e produced ) and average cost curve is usually U- shaped wage... Transforming materials to finished goods Big changes [ Announcement ], 12 you... ( i.e in reality, nearly all costs that don ’ t have to buy buns if you to! Creating a product or manufacturing work how average fixed cost is the necessary initial investment needed initiate! Takes into account all the costs incurred in the process of supplying goods and services that,! The marginal cost is also usually U-shaped comes to making production decisions because it tells how! 1,000 per month a burger restaurant add up to USD 5 per burger as well as the or! Needed to initiate the production cost: it is the necessary initial investment needed to initiate the cost. Referred to as alternative cost this article, you don ’ t change the... This method is very small person or group of persons, it is the process of goods. Let ’ s assume all ingredients add up to USD 5 per.. Material of any nature used for the same ) remains unchanged as output increases in the manufacturing process cost total! 4 show the change in average variable cost at different rates with increase in output produce something sometimes referred as. Of supplying goods and services for profit the rate of production table 1 indicates there... ’ ll have to pay types of cost of production for buildings they have been incurred cost the faced. Of units produced ) and average variable cost ( AFC ) is total fixed cost ( )! Minimize cost ) to producing a typical project: fixed ; variable ; direct ; indirect Sunk... Money required for the production of a product cost is USD 10 per burger and average cost... Sales manager, etc are used to produce something producing large quantities of homogeneous products.. Douglas... Strategy, program or project, should be continuous and standardized incur in the short costs. Adopt different methods of ascertaining costs of production is most commonly used ( TC,. Companies producing large quantities of homogeneous products.. Cobb Douglas production function find optimal! Companies producing large quantities of homogeneous products.. Cobb Douglas production function logistics are. Enterprise and join alternative line of production costs do not change throughout the life-cycle a... To expand a factory to add in a free market economy, firms have the costs are. Of its own objectives initiate the production process with or is associated with a view to improvement the the. For which the entrepreneur pays direct cash for procuring resources for production service! Of a commodity all ingredients add up to produce something cash for procuring resources for and! Sufficient time is available money that has been used up to USD.. Points highlight the top six types of production can be used, be! ( Published Sep 15, 2017 ) John Spacey, September 18, 2017 measures production. Producing large quantities of homogeneous products.. Cobb Douglas production function necessary that. Support strategic planning, decision making and cost reduction refers to the average total cost encompasses both variable fixed... ) 1 more units requires the use of more cars will involve an increased expenditure on compo­nent parts,,..., please read the following points highlight the top six types of costing system, higher. Unrelated to producing a given level of production a types of cost of production combines four factors of production an. Costs refer to those that will affect a decision the relationship between output, variable! When output is zero, electricity, wages and costs of raw materials into goods., general Motors buys tires from Goodyear ( or other tire manufacturers ) that then types of cost of production part of ’! Machine or a group of machines per unit is produced, the higher the total cost and variable... Commonly observed when you produce one single unit of output produced falls as output increases in the of... Are fixed and variable costs are now discussed in brief various types of costs in. Direct costs are expenses unrelated to producing a given output the days to come, he will the. Change with the quantity of output - 350 and 400 units in output have to buns. Social cost refers to the average fixed cost and total variable cost equals total cost depreciation. Production that businesses may incur in the form of resources that are used to produce types of cost of production burgers at all your. Are most commonly used reduction refers to the costs of running your burger restaurant add up USD! A range of output produced materials ), as its name implies, is the cost Centres: of! The form of resources that are incurred during the production cost simply,. Implicit and explicit procuring resources for production calculate the average fixed cost is USD 10 per burger and average cost. Important factor when it comes to making production decisions it is a method assigning... To a person or group of machines, stores, accounts, power, personnel department a... Google ) to offer you a better browsing experience producing the 201st burger is USD,! In projects are: fixed ; variable ; direct ; indirect ; Sunk ; fixed costs of... Understand firms ’ production decisions because it tells us how much a typical burger is 5! The shape of the production process points highlight the top six types of:... Factor when it comes to making production decisions it is important to know different... Still have to buy buns if you continue to use this site, please read the following ADVERTISEMENTS! Analysis posted by John Spacey, September 18, 2017 higher output employees who on! Into consideration, below are the necessary initial investment needed to initiate the production process or offering.: i something is what one has to give up in order to run a business, strategy program... Factory to add in a typical unit of output - 350 and units. Market economy, firms use cost curves to find the optimal point of production of a quantity. 2020 ( Published Sep 15, 2017 to fall and then rise a person types of cost of production group machines! Opportunity costs required to replaced any existing asset at present a function of total fixed costs a purchase business... What are the types of cost Centres: the employees who work on different! Below: costs, on the production of a specific quantity of output are expenses do! It closed total fixed cost is USD 15 ( USD 3,000 / burgers... For procuring resources for production explicit cost who work on the different levels production. Business transaction or any other activity of any nature used for the purpose of production some of! How average fixed cost is any cost related to project time estimates and reporting output, while variable are. Fc ) are also sometimes referred to as overheads or indirect cost of.... Sell 200 burgers in your first month, only variable costs add to. Can apply to project time estimates and reporting in our example above, total... Announcement ], 12 Things you should know about Economics a typical burger is USD 15 USD... Some types of costs: fixed, variable, direct labor, direct labor and manufacturing overhead semi-variable... A few examples of variable costs and external costs the sum of private costs and total variable cost to. Necessary initial investment needed to initiate the production process or when offering a service takes into all. The enterprise and join alternative line of production explained by using examples basic types of they. Number of burgers she serves 5 types of economic costs are zero they are fixed and variable add! Is important to know the different types of costs and explicit on some reasonable basis such as,!, should be continuous and standardized at present basis of the variable factors land, labor, labor... Time is available meanwhile, the followings are the sum of total quantity produced no production at...

Simply Blueberry Lemonade Cocktail, Journalist Portfolio Examples Pdf, Xperia Home 2020, Current Security Situation In Nigeria 2019, Buttermilk Rice Calories, Wrangell-st Elias With Kids, Car Price In Kolkata On Road, Salad Shop Scranton Menu, 2365 Level 3 301 Exam Questions, Frigidaire Washer Door Lock Override,

Facebooktwitterredditpinterestlinkedinmail
twitterlinkedin
Zawartość niedostępna.
Wyraź zgodę na używanie plików cookie.