there are two questions are based on management accounting, please answer each question in each word file. Thank you so much.

AusSports Ltd produces sporting equipment in a number of plants across Australia. The Sydney Division's production for November consisted of Batch P25 (1000 professional basketballs) and Batch S33 (3000 scholastic basketballs). Professional basketballs have genuine leather exteriors and are packaged in an attractive cardboard box. Scholastic basketballs use imitation leather and are sold without special packaging. Both products go through identical preparation and finishing operations. Each batch was started and finished during November, and there was no beginning or ending work in process. Costs incurred were as follows: Direct material: Batch P25, $20 000, including $1000 for packaging material Batch S33, $30 000 Conversion costs: Preparation Department, predetermined rate of $10.00 per unit Finishing Department, predetermined rate of $7.00 per unit Packaging Department, predetermined rate of $1.00 per unit Required: 1 Draw a diagram depicting the Division's batch manufacturing process, using text boxes and arrows. 2 Calculate the November product cost for each type of basketball. 3 Prepare journal entries to record the cost flows during November. Cool Cooking Tools Ltd, manufacturer of gourmet cooking utensils, uses job costing. Manufacturing overhead is applied to production at a predetermined overhead rate of 150 per cent of direct labour cost. Any overapplied or underapplied manufacturing overhead is closed to cost of goods sold at the end of each month. Additional information: Job SR22, consisting of ceramic spoon rests, was the only job in process on 31 January, with accumulated costs as follows: Direct material $4000 Direct labour 2000 Applied manufacturing overhead 3000 Total $9000 Jobs BS67, TR29 and GT108 were started during February. Direct materials requisitions during February totalled $26 000. Direct labour cost of $20 000 was incurred during February. Manufacturing overhead incurred in February was $32 000. The only job still in process on 28 February was job number GT108, with costs of $2800 for direct material and $1800 for direct labour. Required: 1 Calculate the cost of goods manufactured for February. 2 Calculate the amount of overapplied or underapplied overhead to be closed to cost of goods sold on 28 February. 3 Prepare journal entries to record the events described in requirements 1 and 2