6) (11 points) Pattern Manufacturing produces a chemical pesticide and uses process costing There are three processing departments-Mixing, Refining, and Packaging. On January 1, tihe tirst department-Mixing-had no beginning inventory. During January,48,000 f. oz ot chemicas were started in production. Of these, 40,000 fB. oz. were completed, and 8,000 f. orz remained in process. In the Mixing all direct materials are added at the beginning of the uction process, and conversion costs are applied evenly through the proces At the end of January, the equivalent unit data for the Mixing Department were as followrs WHOLE UNITS Equivalent Units Direct Materials C Equivalent Units Costs ts to be accounted for mpleted and transferred out ding work-in-process 8,000 * Percent complete for conversion costs: 44% In addition to the above, the costs per equivalent unit were $1.35 for direct materials and $5.30 for conversion costs. Using this data, calculate the full cost of the ending WIP balance in the Mixing Department. The weighted-average method is used. D) $64,800 B) $10,800 C) $43,520 A) $29,456