TECHNOR is selling two different models A and B that are manufactured using the same direct material (DM). Product A is manufactured in two stages: the DM is used in workshop 1 to give an intermediate product called "I". This I product - after potential storage - is processed in workshop 2 where 1 unit of I gives 1 unit of A. Product B is directly manufactured in workshop 3 using the DM. For the month of June, we have the following data: Raw material / DM DM purchase price 3,500 kg for 300,000 DM beginning inventory 4,100 kg for 420,000 DM ending inventory 4,800 kg for 480,000 DM purchasing costs DM usage: 2,800 kg 40,000 o out of which 1,600 kg for the I product and 1,200 kg for product B Manufacturing costs: 0 180,000 for workshop 1, 232,500 for workshop 2 and 310,000 for workshop 3. Number of units manufactured 5,100 for I, 5,000 for A and 4,300 for B Inventories Product I Product A Product B Sales Beginning Inventory 1,200 units for 78,950 3,000 units for 355,000 1,700 units for 140,000 Ending inventory 1,300 units for 86,450 2,800 units for 322,000 2,000 units for 190,000 Distribution costs: 78,000 for A and 64,800 for B Sales of product A: 5,200 units with a selling price of 170 per unit Sales of product B: 4,000 units with a selling price of 105 per unit Prepare Drawing a diagram, present the physical manufacturing and selling process of products A and B Compute the accumulated costs, the COGS and the Cost of Sales of the 2 products Check that the COGS we obtain in Management Accounting is the same than COGS we get in Financial Accounting