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Old Country Links, Inc., produces sausages in three production Department, meats and Curing Department, where the In the Packaging Department, the cured sausages are sorted,

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Old Country Links, Inc., produces sausages in three production Department, meats and Curing Department, where the In the Packaging Department, the cured sausages are sorted, packed, and labeled. The company uses the in its process costing system. Data for September for the Casing and Curing Department follow departments-Mixing, Casing and Curing, and Packaging. In the Mixing mixture is force-fed into casings and then hung and cured in climate-controlled smoking chambers. are prepared and ground and then mixed with spices. The spiced meat mixture is then transferred to the Casing Percent Completed Units Mixing Materials Conversion Work in process inventory, September 1 3 Work in process inventory, September 3e 3 100% ee% 68% 2e% 50% 10% Mixing Materials Conversion Work in process inventory, septen6,213 $ 42 1,761 Cost added during September $192,687 16,392 $148,182 Mxing cost represents the costs of the spiced meat mixture transferred in from the Mixing Department. The sp processed in the Casing and Curing mixture produces a set amount of sausages that are passed on units) were completed and transferred to the Packaging Department Required: Department in batches; each unit in the above table is a batch and one batch of spiced meat partment During September, 99 batches (ie to the Packaging De September 2 Compute the Casing and Curing Department's equvalent units of production for mixing, materials, and conversion for the month of and Curing Department's cost per equivalent unit for mixing, materials, and conversion for the month of ompe the Caing and Cuting Department f k process n for ming maeriali, conversion, andin k in process inventory for mixing, mterials, conversion, and in total for September 4 Compute the Casing and Curing Department's cost of units transferred out to the Packaging Department for mibding, materials conversion, and in total for September 5 Prepare a cost reconciliation report for the Casing and Curing Department for September

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