Cooperative San Jose 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. 725 1 11.500 38,800 50,200 Units to be accounted for Work in process, April 1 (materials 90% complete; conversion 80% complete Started into production Total units to be accounted for Units accounted for as follows: Transferred to next department Work in proces, April 30 materials on complete conversion 501 complete Total units accounted for 37,300 13.000 50,300 151, 560 $ 195,375 Cost Reconciliation Cost to be counted for Work in process, Aprili cost added during the month Total cost to be accounted for Cost counted for an follow Work in process, April 30 Transferred to next department Total cost accounted for $ 37,596 152, 279 $ 195,375 Management would like some additional Information about Cooperative San Jos's operations. Required: 1. What were the Mixing Department's equivalent units of production for materials and conversion for April? 2. What were the Mixing Department's cost per equivalent unit for materials and conversion for April? The beginning inventory consisted of the following costs: materials. $27,485; and conversion cost $16,330. The costs added during the month consisted of: materials, $96,058; and conversion cost, $55,502 3. How many of the units transferred out of the Mixing Department in April were started and completed during that month? 4. The manager of the Mixing Department stated, "Materials prices jumped from about $2.10 per unit in March to $2.60 per unit in April, but due to good cost control I was able to hold our materials cost to less than $2.60 per unit for the month." Should this manager be rewarded for good cost control? Required 1 Required 2 Required 3 Required What were the Mixing Department's equivalent units of production for materials and conversion for April? Materiale Conversion Equivalent units of production Required 2 > Required Required 2 Required a Required 4 What were the Mixing Department's cost per equivalent unit for materials and conversion for April? The beginning inventory consisted of the following costs materials, 527,485, and conversion cost $16,330. The costs added during the month consisted of materials, 596,058, and conversion cost, $55,502. (Round your answers to 2 decimal places.) Materiale Conversion Cost per quale unit Prat Complete this question by entering your answers in the tabs below. Show less Required Required 2 Required Required How many of the units transferred out of the Mixing Department in April were started and completed during that month Urita stand and completed during Aril Required 1 Required 2 Required 3 Required 4 The manager of the Mixing Department stated, "Materials prices jumped from about $2.10 per unit in March to $2.60 per unit in April, but due to good cost control I was able to hold our materials cost to less than $2.60 per unit for the month. Should this manager be rewarded for good cost control? Yes ONO
