Old Country Links, Incorporated, produces sausages in three production departments$$Mixing$,$ Casing and Curing, and Packaging. In the Mixing Department, meats are prepared, ground and mixed with spices. The spiced meat mixture is transferred to the Casing and Curing Department, where the mixture is force$-$fed into casings and 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 of process costing. Data for September for the Casing and Curing Department follow:

Units Percent Completed

Mixing Materials Conversion

Work in process inventory, September $14100\%60\%50\%$

Work in process inventory, September $304100\%20\%10\%$

Mixing Materials Conversion

Work in process inventory, September $1$ $ $9,456$ $ $108$ $ $1,828$

Cost added during September $ $229,154$ $ $23,766$ $ $143,449$

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, $103$ batches $($i$.$e$.,$ units$)$ were completed and transferred to the Packaging Department.

Required:

For September:

Determine the Casing and Curing Department's equivalent units of production for mixing, materials, and conversion.

Compute the Casing and Curing Department's cost per equivalent unit for mixing, materials, and conversion.

Compute the Casing and Curing Department's cost of ending work in process inventory for mixing, materials, conversion, and in total.

Compute the Casing and Curing Department's cost of units transferred out to the Packaging Department for mixing, materials, conversion, and in total.

Prepare a cost reconciliation report for the Casing and Curing Department.

$1.$ Determine the Casing and Curing Department's equivalent units of production for mixing, materials, and conversion for the month of September.

Note: Round your intermediate calculations and final answers to $1$ decimal place.

Mixing $\_\_\_\_\_$Materials $\_\_\_\_\_\_$Conversion$\_\_\_\_\_\_$

Equivalent units of production

$2.$ Compute the Casing and Curing Department's cost per equivalent unit for mixing, materials, and conversion for the month of September.

Note: 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

$3.$ Compute the Casing and Curing Department's cost of ending work in process inventory for mixing, materials, conversion, and in total for September.

Note: 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

$4$ 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.

Note: 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

$5$ Prepare a cost reconciliation report for the Casing and Curing Department for September.

Note: 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 $\_\_\_\_\_\_$