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 weighted-

average method in its process costing system. Data for September for the Casing and Curing Department follow:

oints

Skipped

Work in process inventory, September 1

Work in process inventory, September 30

Units

11

11

Mixing

100%

100%

Percent Completed

Materials

60%

20%

Conversion

50%

10%

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References

Work in process inventory, September 1

Cost added during September

Mixing

$ 21,736

$ 150,304

Materials

$ 143

$ 15,499

Conversion

$ 8,283

$ 133,750

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, 81 batches (i.e., units)

were completed and transferred to the Packaging Department.

Required:

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

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

O

oints

September.

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

Skipped

total for September.

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

eBoOk

conversion, and in total for September.

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