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 prized as a flavoring for drinks and desserts. The bottles are sold for $12 each. The first stage in the production process occurs 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 of process costing. A hastily prepared report for the Mixing Department for April appears below: Units to be accounted for: Work in process, April 1 (materials 98% complete; conversion 88% complete) 8,188 Started into production 38,788 Total units to be accounted for 45.303 Units accounted for as follows: Transferred to next department 35,888 Work in process, April 38 (materials 75% complete; conversion 58% complete) 11,888 Total units accounted for 46,888 Cost Reconciliation Cost to be accounted for: Work in process, April 1 $ 23,498 Cost added during the month 119,676 Total cost to be accounted for $ 143.155 Cost accounted for as follows: Work in process, April 38 $ 24,318 Transferred to next department 118,856 Total cost accounted for $ 143,166 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 costs per equivalent unit for materials and conversion for April? The beginning inventory included materials, $16,200; and conversion cost, $7,290. The costs added during the month consisted of materials, $80,710; and conversion cost, $38,966. How many of the units transferred out ofthe Mixing Department in April were started and completed during that month? The manager of the Mixing Department stated, \"Materials pricesjumped from about $1.90 per unit in March to $2.40 per unit in April, but due to good cost control I was able to hold our materials cost to less than $2.40 per unit for the month." Should this manager be rewarded for good cost control? PS\