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 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 Vork in process, April 30 (naterials 75% complete. conversion 50% complete) Total unite accounted for 9,000 36,900 46,500 35, 7001 10,800 46,500 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: York in process, April 30 Transferred to next department Total cost accounted for $31,296 127,134 $158, 430 $ 27,054 131,376 $158, 430 Management would like some additional information about Cooperative San Jos's operations.