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:

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, $141$ 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.