At the end of the month, Herbicida calculated equivalent units of production in the Mixing Department as shown below: UNITS Units accounted for Completed and transferred out Ending work-in-process 33,000 8,000 41,000 Equivalent Units Direct Materials Costs 33,000 8,000 41,000 The cost per equivalent unit using the weighted - average method is $5 for material costs and $4 for conversion costs. What is the cost of ending work-in-process for the Mixing Husauto O A. $115,200 B. $19,200 OC. $59,200 OD. $40,000