Where did the 38,000 come from? Isnt 44,000?

Process Costing Practice Problem B. Hooks and Sons Tiny Oil Industries, LLC, a tiny oil company, produces a product that passes through three processes: Mixing, Refining, and Finishing. The following information was obtained for the Mixing department for April 2016: a. Work in process, April 1, had 10,000 units and the ollowing costs: Direct materias Direct hbor Manuficturing overhead s 28,000 $ 22,000 38,000 b. During the month of April, 44,000 units were completed and transferred to the Refining department, and the following costs were added to production: Direct materials Direct abor Manuficturing overhead S 68,000 s 48,000 s 27,000 c The beginning inventory was 100% complete for materials and 60% complete for conversion costs. The ending inventory on April 30 consisted of 4,000 units ( 1 00% complete for materials, 25% complete for conversion costs). Required: Prepare a cost of production report for the Mixing department for April using the Weighted Average Method of costing. Round all dollar values to three decimal places. The report should disclose the physical flow of units equivalent units, and unit costs and should track the disposition of manufacturing costs. Production Report (Weigted Average M UNIT INFORMATION Units to account for Units in beginning work in process inventory Units started/transferred in during the period Total units to account for Units accounted for: Units completed&transferred out Units in ending work in process inventory Total units accounted for M,000 /Oco COST INFORMATION