Happy Giant produces canned chicken à la king. The chicken à la king passes through three departments: Mixing, Retort (sterilization), and Packing. In the Mixing Department, chicken and cream are added at the beginning of the process, the mixture is partly cooked, then chopped green peppers and mushrooms are added at the end of the process. Conversion costs are added evenly throughout the mixing process. November data from the Mixing Department are as follows:

Requirements
1. Draw a time line for the Mixing Department similar to Exhibit 5-6.
2. Use the time line to help you summarize the flow of physical units and compute the equivalent units.
3. Compute the cost per equivalent unit for each cost category.
4. Compute the total costs of the units (litres):
a. Completed and transferred out to the Retort Department.
b. In the Mixing Department€™s ending work in process inventory.

Transcribed Image Text:

Litres Costs Beginning work in process inventory.... Started production Completed and transferred out to 0 litres 14,800 litres Beginning work in process inventory.. S Costs added during November: 0 Chicken 12,500 4,200 11,110 11,808 3,112 $42,730 Green peppers and mushroos Direct labour Ending work in process inventory (65% of the way through the mixing process) 1,600 litres Manufacturing overhead.. Total costs.