Litres			Costs
Beginning work in process inventory	0	litres	Beginning work in process inventory	$0
Started production	14,300	litres	Costs added during November:
Completed and transferred out to			Chicken	21,740
Retort in November	13,600	litres	Cream	4,000
Ending work in process inventory			Green peppers and mushrooms	5,440
(60% of the way through the			Direct labour	11,200
mixing process)	700	litres	Manufacturing overhead	9,830
			Total costs	$52,210

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 (litres):
	a. Completed and transferred out to the Retort Department
	b. In the Mixing Department's ending work in process inventory

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

Start						Complete			Complete

Requirement 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.) (For entries with a zero balance, make sure to enter "0" in the appropriate cell(s).)

Great Chicken
Mixing Department
Flow of Physical Units and Computation of Equivalent Units
	Flow of	Equivalent Units
	Physical	Chicken	Green Peppers	Conversion
Flow of Production	Units	and Cream	and Mushrooms	Costs
Units to account for:
Units accounted for:
Total equivalent units

Requirement 3. Compute the cost per equivalent unit for each cost category. (For entries with a zero balance, make sure to enter "0" in the appropriate cell(s). Round the cost per equivalent unit to the nearest cent.)

Great Chicken
Mixing Department
Cost per Equivalent Unit
Month Ended November 30
	Chicken and	Green Peppers and	Conversion
Cost per Equivalent Unit:	Cream	Mushrooms	Costs
Cost per equivalent unit

Requirement 4. Calculate the total cost of the units

(a)completed and transferred out to the Retort Department and

(b)the units in the Mixing Department's ending work in process inventory. (Enter quantities first, then the cost per equivalent unit amounts in the same order as calculated in the preceding step. For entries with a zero balance, make sure to enter "0" in the appropriate cell(s). Round your answers to the nearest whole dollar.)

Great Chicken

Mixing Department

Cost Assignment

Month Ended November 30

Chicken and

Green Peppers

Cream

and Mushrooms

Conversion Costs

Total

a.

x (

+

+

)

b.

x

x

x

Total cost accounted for