Question

Old Country Links, Inc.. 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 Mixing Materials Conversion 100 60 50 2 100% 20 10 5 Work in process inventory, September 1 Cost added during September Mixing 4.624 $263.995 Materials Conversion $ 106 628 $21.028 5153.140 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, 119 batches (ie.. 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.) Mixing Materials Conversion Equivalent units of production Required 2 >

Answer 1

1. Calculation of fequivalent unit of Production Particular mixing materiale Oper Completed units 119 Ald! Equivalent units of work in Process on sept 2 oily Conversion. 119 0.2 Equivalent wall of Produelle de la 119.04 | 119.02 2. Cost Der equivaleut unit Particulars mixing work in Progress on I sept & 4624 Cost Addeel during September 8_263996 Total cost $268620 equivalent units / 121 Lost Per Equivalent unit 182220 Material $106 321028 21134 119.04 18117.5 8 177.5 Conversion 8628 $15314 8153 768 119.02 8 1292 3. Cost of Ending Inventory Partiulars. Mooing material : conversion Cost of Purcutery (WIP) ou resept $07 gost per Equivaleut'unity unit) 4 4440 $958.04 4 Cost of Unit Trouletreet Lost of unit Transfered a units completel & fequivalent cost Per unit Cost of unit & ransferred miring Material care Conversion $ 264180 & 21193 $153748