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: Work in process inventory, September 1 Work in process inventory, September 30 Percent Completed Units 8 Mixing 100% Materials Conversion 60% sex 8 100% 10% 20% Work in process inventory, September 1 Cost added during September Mixing $ 18,328 $ 138,622 Materials $ 408 $ 12,579 Conversion $ 5,064 $ 97,255 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, 65 batches (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 of September. 2. Compute the Casing and Curing Department's cost per equivalent unit for mixing, materials, and conversion for the month of September. 3. Compute the Casing and Curing Department's cost of ending work in process inventory for mixing, materials, conversion, and in total for September. 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. 5. Prepare a cost reconciliation report for the Casing and Curing Department for September. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Required 5 Determine the Casing and Curing Department's equivalent units of production for mixing, materials, and conversion for the month of September. (Round your intermediate calculations and final answers to 1 decimal place.) Equivalent units of production Mixing Materials Conversion repare orication report for the Casing and Curing Department for September Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Required S Compute the Casing and Curing Department's cost per equivalent unit for mixing, materials, and conversion for the month of September. (Round your intermediate calculations to 1 decimal place and your final answers to the nearest whole dollar amount.) Mixing Cost per equivalent unit Materials Conversion < Required 1 Required 3 > 4 Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Required 5 Compute the Casing and Curing Department's cost of ending work in process inventory for mixing, materials, conversion, and in total for September. (Round your intermediate calculations to 1 decimal place and your final answers to the nearest whole dollar amount.) Mixing Materials Cost of ending work in process inventory < Required 2 Required 4 Conversion Total Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Required S 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. (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 < Required 3 Required 5 Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Required 5 Prepare a cost reconciliation report for the Casing and Curing Department for September. (Round your intermediate calculations to 1 decimal place and your final answers to the nearest whole dollar amount.) Casing and Curing Department Costs to be accounted for: Cost Reconciliation Total cost to be accounted for Costs accounted for as follows: Lubricants, Incorporated, produces a special kind of grease that is widely used by race car drivers. The grease is produced in two processing departments-Refining and Blending. Raw materials are introduced at various points in the Refining Department. The following incomplete Work in Process account is available for the Refining Department for March: March 1 balance Debit Work in Process-Refining Department 33,700 Credit Completed and transferred to Blending Materials Direct labor Overhead 142,600 82,200 482,000 March 31 balance The March 1 work in process inventory in the Refining Department consists of the following elements: materials, $8,700, direct labor. $3,900; and overhead, $21,100. Costs incurred during March in the Blending Department were: materials used. $45,000; direct labor, $16,600; and overhead cost applied to production, $115,000. Required: 1. Prepare journal entries to record the costs incurred in both the Refining Department and Blending Department during March. Key your entries to the items (a) through (g) below. a. Raw materials used in production. a. Raw materials used in production. b. Direct labor costs incurred. c. Manufacturing overhead costs incurred for the entire factory, $706,000. (Credit Accounts Payable.) d. Manufacturing overhead was applied to production using a predetermined overhead rate. e. Units that were complete with respect to processing in the Refining Department were transferred to the Blending Department, $622,000. f. Units that were complete with respect to processing in the Blending Department were transferred to Finished Goods, $710,000 g. Completed units were sold on account, $1,420,000. The Cost of Goods Sold was $680,000. 2. Post the journal entries from (1) above to T-accounts. The following account balances existed at the beginning of March. (The beginning balance in the Refining Department's Work in Process is given in the T-account shown above.) Raw materials Work in process-Blending Department Finished goods $ 209,600 $ 57,000 $ 13,000 Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare journal entries to record the costs incurred in both the Refining Department and Blending Department during March. Key your entries to the items (a) through (9) below. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet < 1 2 3 4 5 7 8 Journal entry worksheet < 1 2 3 5 6 7 8 Record issuance of raw materials to Refining and Blending Department. Note: Enter debits before credits. Transactions a General Journal Debit Credit View general journal Record entry Clear entry es Journal entry worksheet < 1 2 3 4 5 6 7 8 Record direct labor cost incurred for Refining and Blending Department. Note: Enter debits before credits. Transactions b. General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet 1 2 3 4 5 6 7 8 Record manufacturing expenses incurred for the whole factory. Note: Enter debits before credits. Transactions C General Journal Debit Credit View general journal Record entry Clear entry Journal entry worksheet < 1 2 3 6 7 8 Record entry to apply overhead cost to production at a predetermined rate to the Refining Department and Blending Department. Note: Enter debits before credits. Transactions d. General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet < 1 2 3 4 5 6 7 8 Record transfer of semi finished units from Refining to Blending Department. Note: Enter debits before credits, Transactions General Journal Debit Credit 2 Journal entry worksheet < 1 2 3 4 5 6 7 8 Cok ences Record the transfer of completed units from the Blending Department to finished goods. Note: Enter debits before credits. Transactions General Journal Debit Credit Clear entry Record entry View general journal Brou 3-06-3 Next> View transaction list Journal entry worksheet < 1 2 3 4 5 6 7 8 Record sales on account. Note: Enter debits before credits Transactions 0(1) General Journal Debil Credit Record entry Clear entry View general journal < Prev 2 of 3 Next > avond View transaction list Journal entry worksheet < 1 2 3 4 Record cost of goods sold. 5 6 7 8 Note: Enter debits before credits. Transactions 9(2) General Journal Debit Credit View general journal Record entry Clear entry Next > Weston Products manufactures an industrial cleaning compound that goes through three processing departments-Grinding, Mixing. and Cooking. All raw materials are Introduced at the start of work in the Grinding Department. The Work in Process T-account for the Grinding Department for May is given below: Work in Process-Grinding Department Debit Inventory, May 1 Materials Conversion Inventory, May 31 Credit 115,280 Completed and transferred to the Mixing Department 560,360 338,664 The May 1 work in process Inventory consisted of 44,000 pounds with $69,520 in materials cost and $45,760 in conversion cost. The May 1 work in process inventory was 100% complete with respect to materials and 30% complete with respect to conversion. During May, 318,000 pounds were started into production. The May 31 inventory consisted of 102,000 pounds that were 100% complete with respect to materials and 70% complete with respect to conversion. The company uses the weighted-average method in its process costing system. Required: 1. Compute the Grinding Department's equivalent units of production for materials and conversion in May 2. Compute the Grinding Department's costs per equivalent unit for materials and conversion for May 3. Compute the Grinding Department's cost of ending work in process inventory for materials, conversion, and in total for May 4. Compute the Grinding Department's cost of units transferred out to the Mixing Department for materials, conversion, and in total for May. per equivalent unit for materials and conversion for May 3. Compute the Grinding Department's cost of ending work in process inventory for materials, conversion, and in total for May 4. Compute the Grinding Department's cost of units transferred out to the Mixing Department for materials, conversion, and in total for May. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Compute the Grinding Department's equivalent units of production for materials and conversion in May. Equivalent units of production Materials Conversion Required 1 Required 2 > blinding Department's cost of ending work in process inventory for materials, conversion, and in total for May 18 Materials and conversion for May 4. Compute the Grinding Department's cost of units transferred out to the Mixing Department for materials, conversion, and in total for May. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Compute the Grinding Department's costs per equivalent unit for materials and conversion for May. (Round your answers to 2 decimal places.) Materials Cost per equivalent unit Conversion CPE Not syning Help Save & Exit Submit 2. Compute the Grinding Department's costs per equivalent unit for materials and conversion for May 3. Compute the Grinding Department's cost of ending work in process inventory for materials, conversion, and in total for May 4. Compute the Grinding Department's cost of units transferred out to the Mixing Department for materials, conversion, and in total for May Complete this question by entering your answers in the tabs below. Required 11 Required 2 Required 3 Required 4 Compute the Grinding Department's cost of ending work in process inventory for materials, conversion, and in total for May (Round your intermediate calculations to 2 decimal places.) Materials Conversion Cost of ending work in process inventory Total PTER 4 B pces Saved Not syng Help Save & Ex Submit 2. Compute the Grinding Department's costs per equivalent unit for materials and conversion for May 3. Compute the Grinding Department's cost of ending work in process inventory for materials, conversion, and in total for Mey 4. Compute the Grinding Department's cost of units transferred out to the Mixing Department for materials, conversion, and in total for May Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Required 4 Compute the Grinding Department's cost of units transferred out to the Mixing Department for materials, conversion, and in total for May. (Round your intermediate calculations to 2 decimal places.) Cost of units completed and transferred out Materials Conversion Total