Cooperative San Jos of southern Sonora state in Mexico makes a unique syrup using cane sugar and local herbs. The syrup is sold ir 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 8,700 37,600 46,300 Total units to be accounted for Units accounted for as followS Transferred to next department work in process, April 30 (materiale 75% complete; conversion 50% complete) Total units accounted for 46,300 Cost Reconciliation Cost to be accounted for: Work in process, April 1 $ 24,534 Cost added during the month115,404 Total cost to be accounted for $ 139,938 Coat aceounted for as follows: ork in process, April 30 $ 19,734 Transferred to next department 120,204 Total cost accounted for 139,938 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 cost per equivalent unit for materiels and conversion for Apri? The beginning inventory consisted of the following costs: materials, $16,530; and conversion cost, $8,004. The costs added during the month consisted of: materials, $75,870; and conversion cost, $39,534 a. How many of the units transferred out of the Mlxing Department in April were started and completed during that month? 4. The manager of the Mixing Department stated, "Materials prices jumped from about $1.80 per unit in March to $2.30 per unit in April, but due to good cost control I was able to hold our materials cost to less than $2.30 per unit for the month. Should this manager be rewarded for good cost control