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 5,500 29,600 Total units to be accounted for 35,100 25,100 Units accounted for as follows: Transferred to next department Work in process, April 30 ( materials 80% complete; conversion 50% complete) 10,000 Total units accounted for 35,100 Cost Reconciliation Cost to be accounted for: Work in process, April 1 Cost added during the month $ 18,095 100,746 Total cost to be accounted for $118,841 Cost accounted for as follows: Work in process, April 30 Transferred to next department $25,720 93,121 Total cost accounted for $118,841 Management would like some additional information about Cooperative San Jos's operations. Required: 1. What were the equivalent units for the month? Materials Conversion Equivalent units of production