Mino Inc. manufactures chocolate syrup in three departments: mixing, cooking, and bottling.

Mino uses the weighted average method. The following are cost and production data for the cooking

department for April (assume that units are measured in litres):

Production: Units in process, April 1, 60 percent complete 20,000 Units completed and transferred out 50,000 Units in process, April 30, 20 percent complete 10,000 Costs: WIP, April 1 $ 93,600 Costs added during April 314,600