Old Country Links, Incorporated, 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 weightedaverage method in its process costing system. Data for September for the Casing and Curing Department follow:

$\backslash$table$[[,,$Percent Completed,,$],[$Work in process inventory, September $1,$Units,Mixing,Materials Conversion,,$],[$Work in process inventory, September $30,9,100\%,60\%,20\%,10\%$