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 90% complete; conversion 80% complete)	5,500
Started into production	29,700
Total units to be accounted for	35,200
Units accounted for as follows:
Transferred to next department	24,000
Work in process, April 30 (materials 75% complete; conversion 50% complete)	11,200
Total units accounted for	35,200

Cost Reconciliation
Cost to be accounted for:
Work in process, April 1	$ 20,900
Cost added during the month	111,740
Total cost to be accounted for	$ 132,640
Cost accounted for as follows:
Work in process, April 30	$ 31,360
Transferred to next department	101,280
Total cost accounted for	$ 132,640

Management would like some additional information about Cooperative San Joss 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, $14,080; and conversion cost, $6,820. The costs added during the month consisted of materials, $75,344; and conversion cost, $36,396.
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 $2.50 per unit in March to $3.00 per unit in April, but due to good cost control I was able to hold our materials cost to less than $3.00 per unit for the month. Should this manager be rewarded for good cost control?