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Vita-Heath Company manufactures two different types of vitamins: vitamin C and vitamin D. The company...

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Accounting

Vita-Heath Company manufactures two different types of vitamins: vitamin C and vitamin D. The company uses four operations to manufacture the vitamins: mixing, tabletting, encapsulating, and bottling. Vitamins C is produced in tablet form (in the tabletting department) and vitamin D is produced in capsule form (in the encapsulating department). Each bottle contains 80 vitamins, regardless of the product. Conversion costs are applied based on the number of bottles in the tabletting and encapsulating departments. Conversion costs are applied based on direct labour hours in the mixing department. It takes two minutes to mix ingredients for a 80-unit bottle for each product. Conversion costs are applied based on machine hours in the bottling department. It takes one-tenth of a minute of machine time to fill a 80-unit bottle, regardless of product. Vita-Health Company uses operation costing

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