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)	7,500
Started into production	34,900
Total units to be accounted for	42,400
Units accounted for as follows:
Transferred to next department	29,600
Work in process, April 30 (materials 75% complete; conversion 50% complete)	12,800
Total units accounted for	42,400

Cost Reconciliation

Cost to be accounted for:

Work in process, April 1

$

22,875

Cost added during the month

108,573

Total cost to be accounted for

$

131,448

Cost accounted for as follows:

Work in process, April 30

$

28,736

Transferred to next department

102,712

Total cost accounted for

$

131,448

Management would like some additional information about Cooperative San Joss operations.

Required:

1.

What were the equivalent units for the month?

	Materials	Conversion
Equivalent units of production

What were the costs per equivalent unit for the month? The beginning inventory consisted of the following costs: materials, $13,800; and conversion cost, $9,075. The costs added during the month consisted of: materials, $66,168; and conversion cost, $42,405. (Round your answers to 2 decimal places.)

	Materials	Conversion
Cost per equivalent unit

3.

How many of the units transferred to the next department were started and completed during the month?

	Units started and completed during April