Book ferences Cooperative San Jos of southern Sonora state in Mexico makes a unique syrup using cane sugar and local herbs. The syrup is sold in small bottles and is prized as a flavoring for drinks and for use in desserts. The bottles are sold for $12 each. The first stage in the production process is carried out in the Mixing Department, which removes foreign matter from the raw materials and mixes them in the proper proportions in large vats. The company uses the weighted-average method in its process costing system. A hastily prepared report for the Mixing Department for April appears below: Units to be accounted fors Work in process, April 1 (materials 90% complete; conversion 80% complete) Started into production, 12,500 30,300 Total units to be accounted for 42,800 Units accounted for as follows:: Transferred to next department 29,200 Mork in process, April 30 (materials 75% complete; conversion 50% complete) 13,500 Total units accounted for 42,500 Cost Reconciliation Cost to be accounted for Mork in process, April 1 Cost added during the sonth Total cost to be accounted for Cest accounted for as follows: work in process, April 36 Transferred to rest department Total cest Mccounted for 5:37,325 93,391 $ 129,316 $30,328 38,998 $129,316