Question

Check my work Problem 4-13 Comprehensive Problem: Second Production Department-weighted-Average Method (L04-2, L04-3, L04-4, LO4-5) points Old Country Links, Incproduces 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 o ry. September 100% 20% Costed during Set 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 mature produces a set amount of usages that are passed on to the Packaging Department During September 3 batches unts were completed and transferred to the Packaging Department Required Determine the Casing and Curing Departments equivalent units of production for mining 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

Answer 1

1
	Mixing	Materials	Conversion
Units completed and transferred out	113	113	113
Work in process, September 30	7	1.4	0.7
Equivalent units of production	120	114.4	113.7
2
	Mixing	Materials	Conversion
Work in process, September 1	15778	98	644
Cost added during September	243422	25070	118741
Total costs	259200	25168	119385
Divide by Equivalent units of production	120	114.4	113.7
Cost per Equivalent unit	2160	220	1050
3
	Mixing	Materials	Conversion	Total
Work in process, ending units	7	1.4	0.7
X Cost per Equivalent unit	2160	220	1050
Cost of ending work in process inventory	15120	308	735	16163
4
	Mixing	Materials	Conversion	Total
Units completed and transferred out	113	113	113
X Cost per Equivalent unit	2160	220	1050
Cost of Units transferred out	244080	24860	118650	387590
5
Cost Reconciliation:
Cost to be accounted for:
Cost of Beginning work in Process inventory	16520
Costs added during September	387233
Total Cost to be accounted for	403753
Cost accounted for as follows:
Cost of Units completed and transferred out	387590
Cost of ending work in process inventory	16163
Total Cost accounted for	403753