Pestiferous Manufacturing produces a chemical pesticide and uses process costing. There are three processing departmentslong dashMixing, Refining, and Packaging. On January 1, the first departmentlong dashMixinglong dashhad no beginning inventory. During January, 47 comma 000 fl. oz. of chemicals were started in production. Of these, 38 comma 000 fl. oz. were completed, and 9 comma 000 fl. oz. remained in process. In the Mixing Department, all direct materials are added at the beginning of the production process, and conversion costs are applied evenly throughout the process. At the end of January, the equivalent unit data for the Mixing Department were as follows: UNITS Equivalent Units Equivalent Units Units to be accounted for Direct Materials Costs Conversion Costs Completed and transferred out 38 comma 000 38 comma 000 38 comma 000 Ending workminusinminusprocess* 9 comma 000 9 comma 000 3 comma 960 47 comma 000 47 comma 000 41 comma 960 * Percent complete for conversion costs: 44% In addition to the above, the cost per equivalent unit were $ 1.35 for direct materials and $ 5.20 for conversion costs. Using this data, calculate the full cost of the ending WIP balance in the Mixing Department. The weightedminusaverage method is used. A. $ 63 comma 450 B. $ 41 comma 960 C. $ 32 comma 742 D. $ 12 comma 150
