value: 3.00 points Cooperative San Jos of southem 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 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 Miing 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, April 1 (materials 90% complete, conversion 80% complete) Started into production 2,400 33.200 Total units to be accounted for 45.600 Units accounted for as follows: 40,000 5,600 45,600 Transferred to next department Work in process, April 30 (materials 75% complete, conversion 50% complete) Total units accounted for