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: 10,100 36,000 46, 100 Units to be accounted for! Work in process, April 1 (materials o complete; conversion 80% complete) Started into production Total units to be accounted for Units accounted for as follows: ransferred to next department Work in process, April 30 (materials 75% complete conversion 50% complete) Total units accounted for 7,200 46,100 Cost Reconciliation Cost to be accounted for Work in process, Aprili 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 $ 32,118 125 130 $ 157,243 $ 17,200 140.040 $ 157,248 Cost accounted for as follows: Work in process, April 30 Transferred to next department Total cost accounted for $ 12, 203 140,0 197,248 Management would like some additional information about Cooperative San Jose'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 for materials and conversion for April? The beginning inventory consisted of the following costs materials. $21816, and conversion cost $10.302. The costs added during the month consisted of materials $82.732 and conversion cost $42,398 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 $205 per unit in March to $2.55 per unit in Apell, but due to good cost control I was able to hold out materials cost to less than $255 per unit for the month. Should this manager be rewarded for good cost control