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Old Country Links, Incorporated, produces sausages in three production departments Mixing , Casing and Curing, and Packaging. In the Mixing Department, meats are prepared, ground

Old Country Links, Incorporated, produces sausages in three production departmentsMixing, 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 11100%90%80%
Work in process inventory, September 301100%80%70%
Mixing Materials Conversion
Work in process inventory, September 1 $ 1,670 $ 90 $ 605
Cost added during September $ 81,460 $ 6,006 $ 42,490

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