With AVCHDCoder you can convert MKV, M2TS, Blu-ray and WMVHD files to AVCHD. Almost everything will be done for you. You can add srt or sup subtitles files. If they are in your input file or not it doesnt matter. Subs and audio will be extracted automatically. Integrated the tool with some very rare formulas to calculate the bitrate. Discs will be filled for nearly 100%. I made it almost noob proof. Based on free tools. Requires: Java, Avisynth, Ffdshow and Haali Media Splitter.