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Mixing, Casing and Curing, Old Country Links Inc. produc and Packaging. In the Mixing Department, meats are prepared and ground and then miked with spices.

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Mixing, Casing and Curing, Old Country Links Inc. produc and Packaging. In the Mixing Department, meats are prepared and ground and then miked with spices. The spiced meat mixture is then transferred to the Casing and Curing Department where the mikture is force In the Packaging the cured sausages are sorted, packed, and labeled. The company uses the weighted- e method in its process costing system. Data for September for the Casing and Curing Department casings and then hung and cured in climate-controlled smoking chambers. fed into Department, averag follow Percent Completed Work in process inventory, September 1 Work in process inventory, September 30 Units Mixing Materials Conversion 50% 10% 9 100% 100% 60% 20% Work in process inventory, September1 Cost added during September Mixing Materials Conversion S 17,622 $ 531 S 6,399 S 190,298 17,984 171,93 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 September, 104 batches (i.e., units) were completed and

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