Problem 4-17 Comprehensive Problem; Second Production Department-Weighted-Average Method [LO2, LO3, LO4, LO5]

Bohemian Links Inc. produces sausages in three production departmentsMixing, 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 April for the Casing and Curing Department follow:

		Percent Completed
	Units	Mixing	Materials	Conversion
Work in process inventory, April 1	3	100%	60%	50%
Work in process inventory, April 30	3	100%	20%	10%

	Mixing		Materials		Conversion
Work in process inventory, April 1	$	5,544	$	18	$	423
Cost added during April	$	165,956	$	13,653	$	107,266

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 April, 95 batches (i.e., units) were completed and transferred to the Packaging Department.