ACC203 Assignment 40% Please attach one cover sheet with your SID and name , please answer questions including all working process , please submit on the moodle ward limit : 1060 words , keep similarity rate as low as possible The deadline is Friday night - 23:00 pm in week 4 30 Nov / 2018 , 10% penalty for one da late . Use your SID and name to be the name of the file Question 1 ( 10 marks A newly established brewing company in Sydney , Cool Brew Itd produces its main product Cool Bay Draught , in 300 millilitre bottles There are two production departments Mixing and Bottling . The manufacturing costs for each department during March 2013 were tabulated below Bottling Direct materials 5 113090 $ 17000 Direct labour 15000 6000 Manufacturing overhead 32000 9000 In March 2013 , Cool Brew Itd produced 4 800 litres of Cool Bay Draught that was bottled into 160900 bottles There were no beginning and ending work - in - process inventories Required ( 2 ) Calculate the cost per bottle for Cool Bay Draught ; ( 4 marks ) ( b ) Prepare the journal entries to record the production costs for March 2013 , assuming that the costs of Mixing and Bottling Departments are charged to their respective work - in process inventory accounts . ( 6 marks )