Kun Pow produces canned chicken à la king. The chicken à la king passes through three departments: Mixing, Retort (sterilization), and Packing. In the Mixing Department, chicken and cream are added at the beginning of the process, the mixture is partly cooked, and chopped green peppers and mushrooms are added at the end of the process. Conversion costs are added evenly throughout the mixing process. November data from the Mixing Department are as follows:

Requirements
1. Draw a time line for the Mixing Department similar to Exhibit 5-6.
2. Use the time line to help you summarize the flow of physical units and compute the equivalent units.
3. Compute the cost per equivalent unit for each cost category.
4. Compute the total costs of the units (litres):
a. Completed and transferred out to the Retort Department.
b. In the Mixing Department€™s ending work in process inventory.

Litres Beginning work in process inventory... Started production Completed and transferred out to Costs 0 litres Beginning work in process inventory... S Costs added during November: 15,000 litres Chicken Cream Green peppers and mushrooms... Direct labour 12,500 4,000 11,610 11,108 3,052 $42,270 12,900 litres Retort in November Endi ng work in process inventory (60% of the way through the mi xing process) 2,100 litres nufacturing overhead Total c