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Madison Meats 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 April for the Casing and Curing

Department follow:

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 April, $104$ batches $($i$.$e$.,$ units$)$ were completed and transferred to the

Packaging Department.

Required:

Determine the equivalent units of production for April for mixing, materials, and

conversion. $($Round your answers to $1$ decimal place.$)$

Required:

Determine the equivalent units of production for April for mixing, materials, and

conversion. $($Round your answers to $1$ decimal place.$)$

Compute the costs per equivalent unit for April for mixing, materials, and conversion.

$($Round your intermediate calculation to $1$ decimal place and final answers to the

nearest whole dollar amount.$)$

Determine the total cost of ending work in process inventory and the total cost of

units transferred to the Packaging Department in April. $($Round your intermediate

calculation to $1$ decimal place and final answers to the nearest whole dollar

amount.$)$

References

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

$($Round your intermediate calculation to $1$ decimal place and final answers to the

nearest whole dollar amount.$)$

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