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 13,100 30,500 Total units to be accounted for 43,600 Units accounted for as follows 31,600 12,000 43,600 Transferred to next department Work in process, April 30 (materials 75% complete, conversion 50% complete) Total units accounted for Cost Reconciliation Cost to b e accounted for: Work in process, April1 Cost added during the month $39,824 96,182 Total cost to be accounted for $136,006 Cost accounted for as follows Work in process, April 30 Transferred to next department $26,670 109,336 Total cost accounted for $136,006 Management would like some additional information about Cooperative San Jos's operations