2) LDR Manufacturing produces a pesticide chemical and uses process costing. There iare processing departments-Mixing, Refining, and Packaging. On Januar department, Mixing, had were started i d zero-beginning balance. During January, 40,000 gallons of chemicals t production. During the month, 32,000 gallons were completed, and 8,000 n process, partially completed. In the Mixing Department, all direct materials are through the proceing of the production process, and conversion costs are applied evenly During January, the Mixing Department incurred $48,000 in direct materials costs and $211,600 im conversion costs. At the end of the month, the ending inventory in the Mixing Department was 60% complete with respect to conversion costs. The total cost of product in ending inventory for the Mixing department was: (5 points) A) $211,600. B) $48,000. C) $37,200. D) $222,400