4-13 Comprehensive Problem; Second Production Department- I-Average Method [LO4-2, LO4-3, LO4-4, LO4-5] Links, Inc., produces sausages in three production departments-Mixing, Casing and Packaging. In the Mixing Department, meats are prepared and ground and then mixed The spiced meat mixture is then transferred to the Casing and Curing Department, where is force-fed into casings and then hung and cured in climate-controlled smoking n the Packaging Department, the cured sausages are sorted, packed, and labeled. The ses the weighted-average method in its process costing system. Data for September for and Curing Department follow: rocess inventory, September 1 rocess inventory, September 30 Percent Completed Units Mixing Materials Conversion 7 100% 60% 50% 7 100% 20% 10% Mixing Materials Conversion rocess inventory, September 1 ed during September $ 13,692 $205,548 $ 35 $ $ 19,947 3,563 $163,181 represents the costs of the spiced meat mixture transferred in from the Mixing The spiced meat mixture is processed in the Casing and Curing Department in batches; the above table is a batch and one batch of spiced meat mixture produces a set amount that are passed on to the Packaging Department. During September, 109 batches (i.e., completed and transferred to the Packaging Department. e the Casing and Curing Department's equivalent units of production for mixing, materials, sion for the month of September. the Casing and Curing Department's cost per equivalent unit for mixing, materials, and for the month of September. the Casing and Curing Department's cost of ending work in process inventory for mixing, onversion and in total for Sentemher