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TA PROBLEM 4-18 Interpreting a Report-Weighted Average Method L04-2, 104-3, 104-4 Cooperative San Jose of southern Sonora state in Mexico makes a unique syrup using

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TA PROBLEM 4-18 Interpreting a Report-Weighted Average Method L04-2, 104-3, 104-4 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 favoring 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, Aprill (materials 90% complete, conversion 80% complete) 30,000 Started into production 200,000 Total units to be accounted for 230,000 Units accounted for as follows: Transferred to next department 190,000 Work in process, April 30 (materials 75% complete; conversion 60% complete) 40,000 Total units accounted for 230,000 Cost Reconciliation Cost to be accounted for: Work in process, April 1 $ 98,000 TOLMUIMEROT Cost Reconciliation Cost to be accounted for Work in process, April 1 $ 98,000 Cost added during the month 827,000 $925,000 Total cost to be accounted for Cost accounted for as follows Work in process, April 30 $119.400 Transferred to next department 05.600 Total cost accounted for $925,000 Management would like some additional information about Cooperative San Jose'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 cost per equivalent unit for materials and conversion for April! The beginning inventory consisted of the following costs: materials. 567.800, and conversion cost $30,200. The costs added during the month consisted of materials, $579,000; and conversion cost, $248.000 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 $2.50 per unit in March to $3 per unit in April, but due to good cost control I was able to hold our materials cost to less than $3 per unit for the month. Should this manager be rewarded for good cost control? Explain

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