Total Cost Cost to be accounted for: Work in process, April 1..... Cost added during the month. $ 22,810 599,000 Total cost to be accounted for.... $621.810 Cost Reconciliation Cost accounted for as follows: Transferred to the next department... $604,500 Work in process, April 30.. 17.310 Total cost accounted for. $621.810 Cooperative San Jos has just been acquired by another company, and the management of the acquiring company wants some additional information about its operations. Required: (1). What were the equivalent units for the month? (2). What were the costs per equivalent unit for the month? The beginning inventory consisted of the following costs: materials, $19,450; and conversion cost, $3,360. The costs added during the month consisted of: materials, $375,000; and conversion cost, $224,000. (3). How many of the units transferred to the next department were started and completed during the month? (4). The manager of the Mixing Department, anxious to make a good impression on the new owner. stated, "Materials prices jumped from about $1.80 per unit in October to $2.50 per unit in April, but due to good cost control I was able to hold our materials cost to less than $2.50 per unit for the month." Should this manager be rewarded for good cost control? Explain.