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 m 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 m its process costing system A hastily prepared report for the Mixing Department for April appears below: How many of the units transferred to the next department were started and completed during the month