Company code Z is producing and selling products A and B and has two plants (Plant 1 and Plant 2). The preliminary cost estimate for a product A is: Material: RM1: $90 per unit.; SFG1: $90 per unit Labor: 45 min per unit at a rate of $25 per hour. The actual costs per unit are: Material: RM1: $93 per unit. SFG1: $90 per unit Labor: 48 min per unit. The preliminary cost estimate for a product B is: Material: RM1: $100 per unit.; SFG2: 100 per unit Labor: 55 min per unit at a rate of $30 per hour. The actual costs per unit are: Material: RM1: $103 per unit. SFG2: $100 per unit Labor: 58 min per unit. Consider a production order of product A (the planned quantity is equal 40 and the actual produced quantity is equal to 35) and a production order of product B (the planned quantity is equal 50 and the actual produced quantity is equal to 45). Both products were produced on the same day. 1) Prepare the t-accounts to illustrate the impact of the different steps of the production process of these two products on the general ledger (show your work in details). The selling unit price for product A is $270 per unit with 5% discount for both customers X and Y. The selling unit price for product B is $310 per unit. Customer X ordered 30 A and 30 B. Customer Y ordered 15 A and 15 B. On April 12: 20 A and 20 B for customer X, 10 A and 10 B for customer B were delivered. Both customers were delivered with the same truck from Plant 1. On April 23: The rest of the order for customers X and Y was delivered. Both customers were delivered with the same truck from Plant 1. * 2 invoices have been sent to customer X for each delivery. One total payment for the 2 invoices has been received. One invoice for the two deliveries for customer Y has been sent. Just before the payment, customer Y got an additional discount of 10% on the whole amount of the invoice. 2) Prepare the t-accounts to illustrate the impact on the general ledger and differentiate what happens at the different steps (show your work in details). 3) Assume now, that on April 23, both customers were delivered from Plant 2 with two different trucks. What would be the impact on the t-accounts (show all changes on the t- accounts). 4) What would be the impact on the t-accounts (show all changes on the t-accounts) if the whole order was delivered for both customers on the same day with the same truck on April 12 from Plant 1. Assume both customers received the invoice for the whole order and did the payment on the same day. All other conditions are the same.