Bristol Syrup Company Ltd (BSC) makes a unique syrup using cane sugar and local herbs. The syrup is sold in small bottles and is prized as a flavouring for drinks and for use in desserts. The bottles are sold for 8 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. Information on work in the Mixing Department for the month of April is shown below: Quantity Schedule Units to be accounted for: Work in progress inventory, 1 April (90% materials, 80% conversion cost added last month) Started into production 60,000 400,000 Total units 460,000 Units accounted for as follows: Transferred to the next department 380,000 Work in progress inventory, 30 April (70% materials, 55% conversion cost added this month) 80,000 Total units 460,000 Total Cost Cost to be accounted for: Work in progress inventory, 1 April Cost added during the month Total cost Cost reconciliation Cost accounted for as follows: Transferred to the next department Work in progress inventory, 30 April Total cost 98,000 827,000 925,000 805,600 119,400 925,000