small bottles and prized as a flavoring for drinks and desserts. The bottles are sold for $12 each. The first stage in the production process occurs 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 of process costing. A hastily prepared report for the Mixing Department for April appears below: 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 costs per equivalent unit for materials and conversion for April? The beginning inventory included materials, $27,875; and conversion cost, $19,125. The costs added during the month consisted of materials, $76,129; and conversion cost, $52,275. 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 $1.95 per unit in March to $2.45 per unit in