5. Prepare a cost reconciliation report for the Casing and Curing Department for September **Educational Website: Comprehensive Process Costing Problem****Chapter 4: Process Costing****Problem 4-13: Comprehensive Problem; Second Production Department—Weighted-Average Method****Scenario:**Old Country Links, Inc., specializes in sausage production across three main departments—Mixing, Casing and Curing, and Packaging. The production process begins by preparing and grinding meat, which is then mixed with specific spices. This mixture is transferred to the Casing and Curing Department, where it undergoes further processing before the final cured sausages are packaged and labeled in the Packaging Department. The company employs the weighted-average method for its costing system. Below is the data for September related to the Casing and Curing Department:**Data Table:**| Units | Percent Completed ||------------------------------------|-----------------------------------------|| | Mixing | Materials | Conversion || Work in process inventory, Sept 1 | 1 (100% mixing) | 90% | 80% || Work in process inventory, Sept 30 | 1 (100% mixing) | 80% | 70% |**Costs:**- **Work in process inventory, Sept 1:** - Mixing: $1,670 - Materials: $90 - Conversion: $605- **Cost added during September:** - Mixing: $81,460 - Materials: $6,006 - Conversion: $42,490**Diagram Explanation:**A data table is presented showing units and their respective completion percentages for Mixing, Materials, and Conversion at the start and end of September. Costs associated with these processes both at the beginning of the month and added during September are also provided.**Process Details:**Mixing costs represent those related to the spiced meat mixture transferred from the Mixing Department. This mixture is further processed in the Casing and Curing Department into batches, where each batch corresponds to a unit producing sausages for Packaging. In September, 50 batches were finalized and moved forward to the Packaging Department.**Required Tasks:**1. Determine the equivalent units of production for mixing, materials, and conversion for September, avoiding rounding during calculations.2. Calculate the cost per equivalent unit for each aspect—mixing, materials, conversion—for September.3. Compute the cost of ending work in process inventory for mixing, materials, conversion, and the total

PROBLEM 4–13 Comprehensive Problem; Second Production Department-Weighted-Average Method LO4-2, LO4–3, LO4–4, LO4–5 Old Country Links, Inc., prođuces sausages in three production đepartments-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: Percent Completed Units Mixing Materials Conversion Work in process inventory, September 1 Work in process inventory, September 30 1 100% 90% 80% 1 100% 80% 70% Mixing Materials Conversion Work in process inventory, September 1. $1,670 $90 $605 Cost added during September.. $42,490 $81,460 $6,006 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, 50 batches (i.e., 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. Do not round off your computations. 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