$1.$ 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.