PROBLEM $6-13$

Comprehensive Problem; Second Production Department$-$Weighted$-$Average Method $[$ LO$2,$ LO$3,$ LO$4,$ LO$5]$

Old Country Links Inc. produces sausages in three production departments: 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 labelled. The company uses the weighted$-$average method in its

process costing system. Data for September for the Casing and Curing Department follow:

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; cach unit in the above table is a batch, and one bateh of spiced meat

mixture produces a set amount of sausages that are passed on to the Packaging Department. During Scptember, $50$ batehes $($i$.$e$.,$ units$)$

were completed and transferred to the Packaging Department.

Required:

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 jour computations.