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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

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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 Mixing Materials Conversion 100% 10 60% 50% Work in process inventory, September 1 100% Work in process inventory, September 30 10 20% 10% Mixing Materials Conversion 27,200 90 880 Work in process inventory, September 1 409,700 35,550 225,350 Cost added during September 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 Curring 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. (Ro your answers to 1 decimal place.) Mixing Materials Conversion Equivalent units of production 170.0

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