begning Chemkil Manufacturing produces a chemical pesticide and uses process costing There are three processing departments-Mixing Refining and Packaging On January 1, the St Gepers-Ming-hat a balance. During January, 45.000 gallons of chemicals were started into production During the month, 36.000 gallons were completed and 9.000 mahed in process, partly completed in the Meng partent of dit m are added at the beginning of the production process and conversion costs are applied evenly throughout the process During January, the Moing Department incurred $51,000 in dract materials costs and $211,400 in conversion costs At the end of the month the ending inventory in the Ming Department 60% complete with respect t conversion costs The weighted-average method is used The total cost of the chemical pesticide in ending inventory was, OA. $51,000 B. $37,764 OC. $262.400 OD. $211,400 (Round any intermediate calculations two decimal places and your final answer to the near