Bohemian Links Inc. produces sausages in three production departmentsMixing, Casing and Curing, and Packaging. In the Mixing Department, meats are prepared and ground and then mixed with spices. The spiced meat mixture is then transferred to the Casing and Curing Department, where the mixture is force-fed into casings and then hung and cured in climate-controlled smoking chambers. In the Packaging Department, the cured sausages are sorted, packed, and labeled. The company uses the weighted-average method in its process costing system. Data for April for the Casing and Curing Department follow:

		Percent Completed
	Units	Mixing	Materials	Conversion
Work in process inventory, April 1	8	100%	60%	50%
Work in process inventory, April 30	8	100%	20%	10%

	Mixing		Materials		Conversion
Work in process inventory, April 1	$	18,864	$	24	$	1,648
Cost added during April	$	276,546	$	20,573	$	144,512

Mixing cost represents the costs of the spiced meat mixture transferred in from the Mixing Department. The spiced meat mixture is processed in the Casing and Curing Department in batches; each unit in the above table is a batch, and one batch of spiced meat mixture produces a set amount of sausages that are passed on to the Packaging Department. During April, 121 batches (i.e., units) were completed and transferred to the Packaging Department.

Required:

1.	Determine the equivalent units of production for April for mixing, materials, and conversion. (Round your answers to 1 decimal place.)

	Mixing	Materials	Conversion
Equivalent units of production

2.	Compute the costs per equivalent unit for April for mixing, materials, and conversion. (Round your intermediate calculation to 1 decimal place and final answers to the nearest whole dollar amount.)

	Mixing	Materials	Conversion
Cost per equivalent unit	$	$	$

3.	Determine the total cost of ending work in process inventory and the total cost of units transferred to the Packaging Department in April. (Round your intermediate calculation to 1 decimal place and final answers to the nearest whole dollar amount.)

	Mixing	Materials	Conversion	Total
Cost of ending work in process inventory	$	$	$	$
Cost of units transferred out	$	$	$	$

4.	Prepare a cost reconciliation report for the Casing and Curing Department for April. (Round your intermediate calculation to 1 decimal place and final answers to the nearest whole dollar amount.)

Cost Reconciliation
Costs to be accounted for:
(Click to select)Cost of ending work in process inventoryCost of beginning work in process inventoryCost of units completed and transferred out	$
(Click to select)Cost added to production during the periodCost of units completed and transferred outCost of ending work in process inventory
Total cost to be accounted for	$
Costs accounted for as follows:
(Click to select)Cost added to production during the periodCost of ending work in process inventoryCost of beginning work in process inventory	$
(Click to select)Cost added to production during the periodCost of beginning work in process inventoryCost of units completed and transferred out
Total cost accounted for	$

References

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WorksheetDifficulty: Hard