Cooperative san joseacute of southern sonora state in

Reference no: EM13586273

Cooperative San José 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 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:


Units to be accounted for:
Work in process, April 1 (materials 90% complete; conversion 80% complete)	10,800
Started into production	30,500

Total units to be accounted for	41,300

Units accounted for as follows:
Transferred to next department	35,700
Work in process, April 30 (materials 75% complete; conversion 50% complete)	5,600

Total units accounted for	41,300

Cost Reconciliation
Cost to be accounted for:
Work in process, April 1	$	33,696
Cost added during the month		105,562

Total cost to be accounted for	$	139,258

Cost accounted for as follows:
Work in process, April 30	$	12,880
Transferred to next department		126,378

Total cost accounted for	$	139,258

Management would like some additional information about Cooperative San José's operations.

3.	How many of the units transferred to the next department were started and completed during the month?

Reference no: EM13586273

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