E5.30 LO 5.5 Operation costing: manufacturer Kingfisher Sports Ltd produces sporting equipment in several manufacturing facilities across Australia. The Sydney manufacturing facility's production for October consisted of batch PROF15 (4000 professional cricket balls) and batch PRAC25 (6000 practice cricket balls). Professional cricket balls have high quality, genuine leather exteriors and are packaged in an attractive cardboard box. Practice balls are covered in imitation leather and are sold without packaging. Both products go through identical preparation and finishing operations. Each batch was started and finished during October, and there was no beginning or ending work in process. Costs incurred were as follows: Direct material: Batch PROF15, $70000, including $5000 for packaging material Batch PRAC25, $90.000 Conversion costs: Preparation department, predetermined rate of $18.00 per unit Finishing department, predetermined rate of $14.00 per unit Packaging department, predetermined rate of $4.00 per unit Required 1. Draw a diagram depicting the Sydney manufacturing facility's batch manufacturing process. Refer to Exhibit 5.16 for guidance. 2. Calculate the October product cost for each type of cricket ball. 3. Prepare journal entries to record the cost flows during October.