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:

Management would like some additional information about Cooperative San Jos$\text{'}$s operations.

Required:

What were the Mixing Department's equivalent units of production for materials and conversion for April?

What were the Mixing Department's cost per equivalent unit for materials and conversion for April? The beginning inventory

consisted of the following costs: materials, $$9,000$; and conversion cost, $$4,400.$ The costs added during the month consisted

of: materials, $$57,000$; and conversion cost, $$30,800.$

How many of the units transferred out of the Mixing Department in April were started and completed during that month?