bouw/mod/queview.php/atts nge 2020 5 Notand Masked out of 3.00 LDR Manufacturing produces a pesticide chemical and uses process costing. There are three processing departments - Mixing, Refining, and Packaging. On January 31, 2012, the following information is available for the Mixing Department: Work-in-process, January 1 -0- Units Started in production 40,000 Units transferred to Refining Department 32,000 Work-in-process, January 31 8,000 Production costs: Flag question Raw Material Added Direct Labour Manufacturing Overhead Total cost to account for $48,000 79,350 132,250 259.000 In the Mixing Department, al raw materials are added at the beginning of the production process, and conversion costs are applied evenly through the process. At the end of the month, LDR calculated equivalent units. The ending inventory in the Mixing Department was 60% complete with respect to conversion costs. The cost of the January 31 Work in Process Inventory in the Mixing Department would be Select one: a $222,400 b. $211,600 c. $48.000 d. $37,200 -MMP PDC