AgriTech, Inc. manufactures a canine nutrient known as Healthy Pet, which is then sold to dog food manufacturers. The manufacturing process begins in the Mixing Department when raw materials are started in process. Upon completion of processing in the Mixing Department, the output is transferred to the Saturating Department for the final phase of production. Here the product is saturated with water and then dried again. There is no weigh gain in the process, and the water is virtually cost-free. The following information is available for the month of September