Old Country Links, 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 September for the Casing and Curing Department follow: Percent Completed Units Materials Conversion Work in process inventory, September 1 1001 Work in procese Inventory, September 30 100 50 20 Work in process inventory, September 1 cout added during September Risine Materiale conversion $7,244 $ 253,140 $ 221,566 $ 22.71 $ 226,300 Modng 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, 133 batches (ie, units) were completed and transferred to the Packaging Department Required: 1. Determine the Casing and Curing Department's equivalent units of production for mixing, materials, and conversion for the month of September 2. Compute the Casing and Curing Department's cost per equivalent unit for mixing, materials, and conversion for the month of 3. Compute the Casing and Curing Department's cost of ending work in process inventory for ming materials, conversion, and in total for September Determine the Casing and Curing Department's equivalent units of production for mixing, materials, month of September. (Round your intermediate calculations and final answers to 1 decimal place.) Mixing Materials Conversion Equivalent units of production Compute the Casing and Curing Department's cost per equivalent unit for mixing, materials, and conversion for the month of September. (Round your intermediate calculations to 1 decimal place and your final answers to the nearest whole dollar amount.) Mixing Materials Conversion Cost per equivalent unit Compute the Casing and Curing Department's cost of ending work in process inventory for mixing, materials, conversion, and In total for September. (Round your intermediate calculations to 1 decimal place and your final answers to the nearest whole dollar amount.) Mixing Materials Conversion Total Cost of ending work in process inventory Compute the Casing and Curing Department's cost of units transferred out to the Packaging Department for mixing, materials, conversion, and in total for September. (Round your intermediate calculations to 1 decimal place and your final answers to the nearest whole dollar amount.). Mixing Materials Conversion Total Cost of units transferred out Prepare a cost reconciliation report for the Casing and Curing Department for September. (Round your intermediate calculations to 1 decimal place and your final answers to the nearest whole dollar amount.). Casing and Curing Department Cost Reconciliation Costs to be accounted for: Total cost to be accounted for Costs accounted for as follows: Total cost accounted for
