Old Country Links 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 September for the Casing and Curing Department follow:

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

	Mixing		Materials		Conversion
Work in process inventory, September 1	$	27,200	$	90	$	4,880
Cost added during September	$	409,700	$	35,550	$	225,350

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

Required:

1.	Determine the equivalent units for September for mixing, materials, and conversion. (Round your answers to 1 decimal place.)

2.	Compute the costs per equivalent unit for September for mixing, materials, and conversion. (Do not round your intermediate calculations.)

3.	Determine the total cost of ending work in process inventory and the total cost of units transferred to the Packaging Department in September. (Do not round your intermediate calculations. Round your answers to the nearest whole dollar.)

4.	Prepare a cost reconciliation report for the Casing and Curing Department for September. (Do not round your intermediate calculations. Round your answers to the nearest whole dollar.)

Q2

Pureform, Inc., manufactures a product that passes through two departments. Data for a recent month for the first department follow:

	Units	Materials		Labor		Overhead
Work in process inventory, beginning	65,000	$	68,500	$	5,700	$	21,400
Units started in process	617,000
Units transferred out	610,000
Work in process inventory, ending	72,000
Cost added during the month		$	905,900	$	70,524	$	264,440

The beginning work in process inventory was 75% complete with respect to materials and 60% complete with respect to labor and overhead. The ending work in process inventory was 55% complete with respect to materials and 35% complete with respect to labor and overhead.

Required:

Assume that the company uses the weighted-average method of accounting for units and costs.

1.	Compute the equivalent units for the month for the first department.

2.	Determine the costs per equivalent unit for the month. (Round your answers to 2 decimal places.)