Old Country Links, Incorporated, produces sausages in threeproduction departments—Mixing, Casing and Curing, and Packaging. Inthe Mixing Department, meats are prepared and ground and then mixedwith spices. The spiced meat mixture is then transferred to theCasing and Curing Department, where the mixture is force-fed intocasings and then hung and cured in climate-controlled smokingchambers. In the Packaging Department, the cured sausages aresorted, packed, and labeled. The company uses the weighted-averagemethod in its process costing system. Data for September for theCasing and Curing Department follow:
Mixing cost represents the costs of the spiced meat mixturetransferred in from the Mixing Department. The spiced meat mixtureis processed in the Casing and Curing Department in batches; eachunit in the above table is a batch and one batch of spiced meatmixture produces a set amount of sausages that are passed on to thePackaging Department. During September, 50 batches (i.e., units)were completed and transferred to the Packaging Department.
Old Country Links, Incorporated, produces sausages in three production departments—Mixing, Casing and Curing, and Packag
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