AgriTech. Inc. manufactures a canine nutrient known as Healthy Pet, which is then sold to dog food manufacturers. The manufacturing process begins in the Mixing Department when raw materials are started in process. Upon completion of processing in the Mixing Department, the output is transferred to the Saturating Department for the final phase of production. Here the product is saturated with water and then dried again. There is no weight gain in the process, and the water is virtually cost-free. The following information is available for the month of September.

The work-in-process inventory in the Saturating Department is estimated to be 40 percent complete both at the beginning and end of September. Costs of production for September are as follows:

The material used in the Mixing Department weighed 38,000 pounds.

Required:

Use the weighted-average method to prepare production reports for both the Mixing and Saturating Departments for the month of September. The answer should include:
1. Equivalent units of production (in pounds)
2. Total manufacturing costs 

3. Cost per equivalent unit (pounds)
4. Cost of ending work-in-process inventory 

5. Cost of goods completed and transferred out

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September 1 September 30 Quantity Quantity Work-in-Process Inventories (pounds) Cost (pounds) Mixing Department.... None None Saturating Department. 2,000 $65,600* 3,000 "Includes $24,600 in Saturating Department conversion costs.