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 Mexican currency is the peso and is denoted by $.) 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) 8,000 36,000 44,000 Started into production Total units to be accounted for Units accounted for as follows Transferred to next department 22,000 Work in process, April 30 (materials 75% complete: conversion 50% complete) 22,000 4,000 Total units accounted for Cost to be accounted for Work in process, April 1 Cost added during the month $9,400 82,800 $92,200 Total cost to be accounted for Cost accounted for as follows Work in process, April 30 Transferred to next department 8,500 $83,700 $92,200 Total cost accounted for Management would like some additional information about Cooperative San Jos's operations