production process is carried out in the Mixing Department, which removes foreign matter from the raw materials and mixes them 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) Started into production 8,200 37,300 Total units to be accounted for 45,500 Units accounted for as follows: Transferred to next department 33,500 nces Work in process, April 30 (materials 75% complete; conversion 50% complete) 12,000 Total units accounted for 45,500 Cost Reconciliation Cost to be accounted for: Work in process, April 1 Cost added during the month Total cost to be accounted for Cost accounted for as follows: Work in process, April 30 Transferred to next department Total cost accounted for $ 29,520 137,010 $ 166,530 $ 31,860 134,670 $ 166,530