Consider there are three processes: mixing, molding and inspection. Assume materials are added at the beginning of the month. Information for the Mixing Department for the month is as follows: Work in process, beginning Units (40% complete) 7,500 Direct Materials $36,000 Conversion Costs $60,000 During the month, 26,500 units were completed and transferred to the Molding Department. The following costs were incurred by the Mixing Department during January: Direct Materials $159,600 Conversion Costs $263,500 At the end of the month, there were 3,800 units that were 75% complete remaining in the Mixing Department. Determine the debit amount to WIP-Molding using the FIFO method.