A$.$ The company "MIKRA SHIPYARDS" manufactures small sailing ships following orders from its customers. The production process is organized into two main and two auxiliary departments. The main departments are the Cutting department and the Assembly department and the auxiliary departments are the Repairs department and the Warehouse department. The Repairs department provides services to both the Warehouse department and the other two main departments.

The monthly budget operating cost of the Repair Department is $$

$23\mathrm{.}100$ and the Warehouse department $11\mathrm{.}630.$ Additional monthly budget data concerning costs and other operational characteristics regarding the production process of the enterprise are given in the table below.

Auxiliary Departments Production Departments

Repairs Warehouse Cutting Assembly

Other UBIs $--98\mathrm{.}695160\mathrm{.}575$

Direct Working Hours $--1\mathrm{.}00030\mathrm{.}000$

Repair Requests $-203050$

Material Request $--700300$

The enterprise uses partial UBI attribution factors based on hours of direct work.

Requested:

$1.$ Reallocate the costs of ancillaries to the main segments using the tiered method by selecting the most appropriate allocation basis for each cost element.

$2.$ Calculate the partial UBI allocation factors for the two production segments.

B$.$ During July $20$X$1$ order No$.$ The Commission cannot accept Amendment No $32,$ which concerned the construction of a small sailing vessel. Below is information regarding the execution and completion of order No$.32$ from the Assembly Department.

$$ For order No$.32$ consumed raw materials worth $20,000.$

$$ The workers were paid $7,500.$ Employers' contributions and deductions were $10\%$ and $25\%$ of the nominal salary respectively. The nominal hourly wage was set at $5$ per hour of direct work.

$$ For the execution of the order, indirect materials of $5,000$ were used in addition to those budgeted.

$$ The CBS allocation factor for the Assembly Department shall be that calculated in Part A above of this Exercise.

$$ The cost transferred from the Cutting Department was $5,000.$

$$ The selling price of the order was $70\mathrm{.}000$ and the amount was paid upon delivery of the order.

$$ The difference between charged and realized CBIs is settled in full in the Cost of Sales account.

Requested:

$1.$ To carry out the records to track the production cost of order No$.32$ until the gross result is calculated, taking into account the adjustment of the imputation difference.