Madison Meats Inc. produces sausages in three production departmentsMixing, 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:

		Percent Completed
	Units	Mixing	Materials	Conversion
Work in process inventory, April 1	9	100%	60%	50%
Work in process inventory, April 30	9	100%	20%	10%

	Mixing		Materials		Conversion
Work in process inventory, April 1	$	18,792	$	243	$	3,159
Cost added during April	$	143,568	$	10,977	$	96,606

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, 73 batches (i.e., units) were completed and transferred to the Packaging Department.

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 Apfor the Casing and Curing Department follow Units Mixing Materials Conversion Work in process inventory, April 1 Work in process inventory, April 30 9 9 100% 100% 60% 20% 50% 10% Work in process inventory, April 1 Cost added during April Mixing Materials Conversion $ 18,792 $ 243 S 3,159 $143,568 $ 10,977 $ 96,606 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, 73 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 82.00 74.80 73.90 Mixing aterials 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: Cost of units completed and transferred out Total cost to be accounted for Costs accounted for as follows Cost of ending work in process inventory