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 9,400 36,400 Total units to be accounted for 45,800 Units accounted for as follows: Transferred to next department Work in process, April 30 (materials 70% 37,800 8,000 45,800 complete; conversion 50% complete) Total units accounted for Cost Reconciliation Cost to be accounted for Work in process, April 1 Cost added during the month $ 35,532 44,044 Total cost to be accounted for $179,576 Cost accounted for as follows Work in process, April 30 Transferred to next department $ 20,816 158,760 Total cost accounted for $ 179,576 Management would like some additional information about Cooperative San Jos's operations