Insane Gator $($IG$)$ produces and sells gourmet potato chips in the Southeast Region of the U$.$S$.$ Among regional players, the company is considered one of the up$-$and$-$coming snack food producers.$$IG produces three flavors of chips: Original, Spicy Cajun, and Creole.$$ The company utilizes a process costing system with three sequential departments: Sorting$/$Cleaning$,$ Peeling$/$Slicing$,$ and Cooking$/$Packaging$.$ Potatoes are added during the Sorting$/$Cleaning process and, peanut oil, spices, and packaging are added during the Cooking$/$Packaging processes.$$ These represent all direct materials $($DM$)$ found in the products.$$ Conversion costs $($CC$)$ are incurred in all three processes and include direct labor, variable manufacturing overhead, and fixed manufacturing overhead.$$Much of the overhead allocated to the three processing departments results from costs stemming from three factory support departments: Information Systems, Plant Maintenance, and Human Resources.$$ These costs are allocated using the reciprocal allocation method.$$ Actual computer hours used by the departments is used to allocate overhead from Information Systems, actual labor hours is used by the departments to determine the allocation from Plant Maintenance, and number of employees in departments is used to allocate Human Resources costs.$$ Overhead incurred during July in each department, along with actual computer hours, labor hours, and numbers of employees are presented below:$$Overhead$$ Computer$$ Labor$$ # of$$ Costs $$ Hours$$ Hours $$ EmployeesInformation Systems$$ $$26,000-10010$Plant Maintenance$13,50073-20$ Human Resources$14,00032520-$Sorting$/$Cleaning$10,00025020042$Peeling$/$Slicing$7,50026030050$ Cooking$/$Packaging$6,20025028062$Other select cost and unit data are presented below.$$ Conversion costs below added in July include only direct labor.$$ Factory overhead from the three processing departments $($prior page$)$ have not yet been added to conversion costs, and support department overhead $($prior page$)$ have not yet been allocated to the processing departments $($You must make the proper additions and allocations and add these amounts to the conversion costs below before proceeding with the process costing work$).$ Sorting$/$Cleaning$$ DM $(\%$ Complete$)$ CC$(\%$ Complete$)$ CasesBeginning Inv.$$ $$32,000(100\%)$ $$900(50\%)2,100$Added in July$$ $$167,000$ $$22,00011,300$Ending Inv.$(100\%)(35\%)1,800$ Peeling$/$Slicing$$ DM $(\%$ Complete$)$ CC$(\%$ Complete$)$ Trans In$$ CasesBeginning Inv.$$ $$0(100\%)$ $$5,000(40\%)$ $$34,2002,700$Added in July$$ $$0$ $$27,200$ Byproducts $150$Ending Inv.$(100\%)(20\%)$Cooking$/$Packaging$$ DM $(\%$ Complete$)$ CC$(\%$ Complete$)$ Trans In$$ CasesBeginning Inv.$$ $