Cooperative san joseacute of southern sonora state in

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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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