$1.$ What were the Mixing Department's equivalent units of production for materials and conversion for April?

$2.$ What were the Mixing Department's cost per equivalent unit for materials and conversion for April? The beginning inventory consisted of the following costs: materials, $$19,251$; and conversion cost, $$9,177.$ The costs added during the month consisted of: materials, $$88,688$; and conversion cost, $$43,523.$

$3.$ How many of the units transferred out of the Mixing Department in April were started and completed during that month?

$4.$ The manager of the Mixing Department stated, "Materials prices jumped from about $$2\mathrm{.}60$ per unit in March to $$3\mathrm{.}10$ per unit in April, but due to good cost control I was able to hold our materials cost to less than $$3\mathrm{.}10$ per unit for the month." Should this manager be rewarded for good cost control?