hopefully I'm right

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 Units to be accounted for Work in process, April 1 (meterials 90% complete, conversion 80% complete) 9.600 36.900 Started into production Total units to be accounted for 46.500 Units accounted for as follows: 35,700 Transferred to next department Work in process. April 30 (materials 75% complete conversion 50% complete) 10.800 Total units accounted for 46.500