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 9,500 37,200 Total units to be accounted for 46,700 Units accounted for as follows: 34,900 11,800 46,700 Transferred to next department Work in process, April 30 (materials 75% 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 $32,870 133,399 Total cost to be accounted for $166,269 Cost accounted for as follows Work in process, April 30 Transferred to next department $30,857 135,412 Total cost accounted for $ 166,269 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