ABC Manufacturing produces a chemical pesticide and uses process costing. There are three processing departments-Mixing, Refining, and Packaging. On January 1 , the first department-Mixing-had a zero-beginning balance. During January, 44,000 gallons of chemicals were started into production. During the month, 34,000 gallons were completed, and 10,000 remained in process, partially completed. All direct materials are added at the beginning of the production process, and conversion costs are applied evenly throughout the process. During January, the Mixing Department incurred $51,000 in direct materials costs and $210,200 in 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 the chemical pesticide in ending inventory was ( Round any intermediate calculations two decimal places, and your final answer to the nearest dollar.) $43,160$51,000$261,200$210,200 XYZ Manufacturing produces a chemical herbicide and uses process costing. On January 1 , the first department-Mixing - had no beginning inventory. During January, 40,000f. oz. of chemicals were started in production. Of these, 30,000fl. oz. were completed, and 10,000f. oz. remained in process ( 60% complete), In the Mixing Department, all direct materials are added at the beginning of the production process, and conversion costs are applitd evenly throughout the process. During January, the Mixing Department incurred $50,000 in direct materials costs and $144,000 in conversion costs. How much was the cost per equivalent unit for materials and for conversion costs? (Use the weighted-average method and round your answer to the nearest cent.) $1.25 per EUP for direct materials and \$3,6 per EUP for conversion costs $1.667 per EUP for direct materials and $4.8 per EUP for conversion costs $1.25 per EUP for direct materials and $4 per EUP for conversion costs None of the answers