Cooperative San Jos of southern Sonora state in Mexico makes a unique syrup using cane sugar and local herbs. The syrup is sold in small bottles and is prized as a flavoring for drinks and for use in desserts. The bottles are sold for $12 each. The first stage in the production process is carried out in the Mixing Department, which removes foreign matter from the raw materials and mixes them in the proper proportions in large vats. The company uses the welghted-average method in its process costing system. A hastily prepared report for the Mixing Department for April appears below: Units to be accounted for Work in process, April 1 (materials 90% complete: conversion BOS complete) Started into production Total units to be accounted for Units accounted for as follows: Transferred to next department Work in process, April 30 (materials 755 complete conversion 50+ complete) Total units accounted for 8,800 37,700 46,500 37,300 9,200 46,500 Cost Reconciliation Cost to be accounted for Work in process, April 1 Cost added during the month Total cost to be accounted for Cost accounted for follows: Work in process, April 30 Transferred to next department Total cost accounted for $ 27,632 126.927 5.154,569 $ 21,781 132,288 $ 154,569 Old Country Links, Inc., produces sausages in three production departments--Mixing, 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 September for the Casing and Curing Department follow: Units Work in process inventory, September 1 Work in process inventory, September 30 Percent Completed Mixing Materials Conversion 1008 608 506 1008 208 11 11 100 Work in process inventory, September 1 Cost added during September Mixing $ 20,471 $ 125,729 Materials Conversion $ 363 $ 2,178 $ 10,915 $ 87,191 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 September, 74 batches (.e.. units) were completed and transferred to the Packaging Department. Required: 1. Determine the Casing and Curing Department's equivalent units of production for mixing, materials, and conversion for the month of September 2. Compute the Casing and Curing Department's cost per equivalent unit for mixing, materials, and conversion for the month of September. 3. Compute the Casing and Curing Department's cost of ending work in process inventory for mixing, materials, conversion, and in total for September 4. Compute the Casing and Curing Department's cost of units transferred out to the Packaging Department for mixing, materials, conversion, and in total for September 5. Prepare a cost reconciliation report for the Casing and Curing Department for September