Question I ( 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 Mixing Bottling Direct material $ 1 13090 $ 17000 Direct labour 15090 6090 Manufacturing overhead 32090 9000 In March 2013 Cool Brew Itd produced 4 800 litres of Cool Bay Draught that was bottled into 60 00 bottle There were no beginning and ending work - in - process inventorie 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 )