Process Costing Five-step process: Materials added at different points Grammer Chicken produces canned chicken a la king. The chicken a la king passes through three departments: (1) Mixing, (2) Retort (sterilization), and (3) Packing. In the Mixing Department, chicken and cream are added at the beginning of the process, the mixture is partly cooked, and chopped green peppers and mushrooms are added at the end of the process. Conversion costs are incurred evenly throughout the mixing process. November data from the Mixing Department are as follows: Gallons Costs Beginning work in process inventory 0 gallons Beginning work in process inventory $0 Started production 14,300 gallons Costs added during November: Chicken 21,740 Completed and transferred out to Retort in November 13,600 gallons Cream 4,000 Ending work in process inventory (60% of the way through the Green peppers and mushrooms Direct labor 5,440 11,200 mixing process) 700 gallons Manufacturing overhead 9,830 Total costs $52,210 Use the blue shaded areas on the ENTERANSWERS tab for inputs. Always use cell references and formulas where appropriate to receive full credit. For amounts with a zero balance, be sure to enter the correct formula (if applicable) or "=0" in the appropriate cell. If you copy/paste from the Instructions tab you will be marked wrong. Requirements 1 Summarize the flow of physical units and compute the equivalent units. (Hint: Each direct material added at a different point in the production process requires its own equivalent-unit computation.) i. Check your spelling carefully and do not abbreviate. ii. Follow the format of the exhibit that shows the flow of physical units and output in terms of equivalent units. iii. Complete all input areas. Be sure to include any zero balances in the report. 2 Compute the cost per equivalent unit for each cost category. i. ii. iii. Check your spelling carefully and do not abbreviate. Follow the format of the exhibits that show how to summarize total costs to account for and to compute the cost per equivalent unit. Complete all input areas. Be sure to include any zero balances in the report. 3 Compute the total costs of the units (gallons): Completed and transferred out to the Retort Department In the Mixing Department's ending work in process inventory Check your spelling carefully and do not abbreviate. a. b. i. ii. iii. Complete all input areas. Be sure to include any zero balances in the report. Follow the format of the exhibit that assigns total costs to units completed and to units in ending work in process.