Tander Pty Ltd manufactures a line of electric, cordless, lawn mowers. Senior management has noticed that the manufacturing operation has been producing more lawn mowers than it has been selling, and that the unit's inventory has been steadily increasing. Senior management of Tander suspects that the bonus plan in place for the head of manufacturing is behind this practice. They are contemplating a switch from the current sequential tracking to a backflush costing system in order to stop the overproduction of lawn mowers. Specifically, senior management are considering a backflush costing system with the following two trigger points: . Purchase of direct materials . Sale of finished goods. The production data for lawn mowers in 2020 is presented below. There are no beginning inventories of materials or finished goods and no beginning or ending work-in-process inventories. Tander records direct materials purchased and conversion costs incurred at actual costs. There are no direct materials variances. When finished goods are sold, the backflush costing system "pulls through" standard direct materials cost and standard conversion cost. Any under or over allocated conversion costs are written off monthly to Cost of Goods Sold. Production data: Standard cost for direct materials (per unit) $55 Standard conversion cost (per unit) $50 Actual cost for direct materials (per unit) $55 Actual conversion cost (per unit) $55 Actual production units in 2020 22,000 Units sold in 2020 20,000 Required 1. Assume that Tander has implemented the backflush costing system. Based on the information provided, write the backflush journal entry to write off under or over allocated conversion costs to Cost of Goods sold at the end of the month (6 marks). 2. What are the advantages and disadvantages of a backflush costing system, compared to a traditional, sequential costing system? (4 marks)