Old Country Links, Inc., produces sausages in three productiondepartments—Mixing, Casing and Curing, and Packaging. In the MixingDepartment, meats are prepared and ground and then mixed withspices. The spiced meat mixture is then transferred to the Casingand Curing Department, where the mixture is force-fed into casingsand then hung and cured in climate-controlled smoking chambers. Inthe Packaging Department, the cured sausages are sorted, packed,and labeled. The company uses the weighted-average method in itsprocess costing system. Data for September for the Casing andCuring Department follow:

		Percent Completed
	Units	Mixing		Materials		Conversion
Work in processinventory, September 1	11	100	%	60	%	50	%
Work in process inventory,September 30	11	100	%	20	%	10	%

	Mixing		Materials		Conversion
Work in process inventory,September 1	$	21,736	$	143	$	8,283
Cost added during September	$	150,304	$	15,499	$	133,750

Mixing cost represents the costs of the spiced meat mixturetransferred in from the Mixing Department. The spiced meat mixtureis processed in the Casing and Curing Department in batches; eachunit in the above table is a batch and one batch of spiced meatmixture produces a set amount of sausages that are passed on to thePackaging Department. During September, 81 batches (i.e., units)were completed and transferred to the Packaging Department.

Required:

1. Determine the Casing and Curing Department's equivalent unitsof production for mixing, materials, and conversion for the monthof September.

2. Compute the Casing and Curing Department's cost perequivalent unit for mixing, materials, and conversion for the monthof September.

3. Compute the Casing and Curing Department's cost of endingwork in process inventory for mixing, materials, conversion, and intotal for September.

4. Compute the Casing and Curing Department's cost of unitstransferred out to the Packaging Department for mixing, materials,conversion, and in total for September.

5. Prepare a cost reconciliation report for the Casing andCuring Department for September.