How many of the units transferred to the next department

Question

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?