Kun pow produces canned chicken a la king. The chicken a la king passes through three departments: (1) Mixing, (2) Retort (sterilization), and (3) Packing. In the Mixing Department, chicken and cream are added at the beginning of the process, the mixture is partly cooked, and chopped green peppers and mushrooms are added at the end of the process. Conversion costs are incurred evenly throughout the mixing process.

NovemberNovember

data from the Mixing Department are as follows:

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Requirement 1. Fill in the time line for the Mixing Department.

Start						Complete			Complete

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Data Table

	Gallons			Costs
	Beginning work in process inventory. . . . .	0	gallons	Beginning work in process inventory. . . . .	$0
	Started production. . . . . . . . . . . . . . . . . . . .	14,400	gallons	Costs added during November:
	Completed and transferred out to			Chicken. . . . . . . . . . . . . . . . . . . .	14,520
	Retort in November. . . . . . . . . . . .	13,400	gallons	Cream. . . . . . . . . . . . . . . . . . . . .	4,200
	Ending work in process inventory			Green peppers and mushrooms. . .	6,700
	(60% of the way through the			Direct labor. . . . . . . . . . . . . . . . . . . .	11,400
	mixing process). . . . . . . . . . . . . . . . .	1,000	gallons	Manufacturing overhead. . . . . . . . .	3,020
				Total costs. . . . . . . . . . . . . . . . . . . . . . .	$39,840

Requirement

1.	Fill in the time line for the Mixing Department.
2.	Use the time line to help you summarize the flow of physical units and compute the equivalent units. (Hint: Each direct material added at a different point in the production process requires its own equivalent-unit computation.)
3.	Compute the cost per equivalent unit for each cost category.
4.	Compute the total costs of the units (gallons):
	a. Completed and transferred out to the Retort Department
	b. In the Mixing Department's ending work in process inventory