13,700 34,300 48,000 Units to be accounted for: Work in process, April 1 (materials 90% complete; conversion 80% complete) Started into production Total units to be accounted for Units accounted for as follows: Transferred to next department Work in process, April 38 (materials 75% complete; conversion 50% complete) Total units accounted for 36,800 11,200 48,000 Cost Reconciliation Cost to be accounted for: Work in process, April 1 Cost added during the month Total cost to be accounted for Cost accounted for as follows: Work in process, April 30 Transferred to next department Total cost accounted for $ 49,731 129, 773 $ 179,504 $ 30,464 149,040 $ 179,504 Management would like some additional information about Cooperative San Jos's operations. Required: 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 fof materials and conversion for April? The beginning inventory consisted of the following costs: materials, $35,346; and conversion cost, $14,385. The costs added during the month consisted of materials, $90,310; and conversion cost, $39,463. 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 $2.40 per unit in March to $2.90 per unit in April, but due to good cost control I was able to hold our materials cost to less than $2.90 per unit for the month." Should this manager be rewarded for good cost control