Madison Meats 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 April for the Casing and Curing Department follow: Work in process inventory, April 1 Work in process inventory, April 30 Percent Completed Units Mixing Materials Conversion 10 100% 60% 50% 10 100% 20% 10% Mixing Materials Conversion 20,040 Work in process inventory, April 1 $ $ 80 $ 4,680 157,560 Cost added during April $ $ 13,736 $ 118,860 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, 86 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.) MADISON MEATS INC. Cost Reconciliation Costs to be accounted for: Total cost to be accounted for Costs accounted for as follows: Total cost accounted for