Question $26$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 product A is:Material: RM$1$: $$100$ per unit.; SFG$1$: $$100$ per unitLabor: $45$ min per unit at a rate of $$25$ per hour.The actual costs per unit are:Material: RM$1$: $$103$ per unit. SFG$1$: $$100$ per unitLabor: $48$ min per unit. The preliminary cost estimate for a product B is:Material: RM$1$: $$110$ per unit.; SFG$2$: $110$ per unitLabor: $55$ min per unit at a rate of $$30$ per hour.The actual costs per unit are:Material: RM$1$: $$113$ per unit. SFG$2$: $$110$ per unitLabor: $58$ min per unit.Consider a production order of product A $($the planned quantity is equal $40$ and the actual produced quantity is equal to $35)$ and a production order of product B $($the planned quantity is equal $50$ and the actual produced quantity is equal to $45).$ Both products were produced on the same day$\mathrm{.}1)$ Prepare the t$-$accounts to illustrate the impact of the different steps of the production process of these two products on the general ledger $($show your work in detail$).$ The selling unit price for product A is $$290$ per unit with $5\%$ discount for both customers X and Y$.$The selling unit price for product B is $$350$ 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 Y 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 $1\mathrm{.}2$ invoices have been sent to customer X$,$ one 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 detail$)\mathrm{.}3)$ 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.