departments-Mixing, Refining, and Packaging. On January a zero beginning balance. During January, 46,000 gallons of chemicals were started into production. During the month, 36 partially completed. In the Mixing Department, all direct materials are added at the beginning of the Story Manufacturing produces a chemical pesticide and uses process costing. There are three processing 1, the first gallons were completed, and 10,000 remained in process, production process, and conversion costs are applied evenly through the process. department-Mixing -had in direct materials costs and $250,000 in conversion costs. At the end of the month, the complete with respect to conversion costs. First, calculate the equivalent units, then calculate the cost per equivalent unit, and then January, the Mixing Department incurred $70,000 i ending inventory calculate the total cost of the product that was completed and transferred out during January. The weighted-average method is used. The total cost of product transferred out was (Round any intermediate calculations two deomal places, and your final answer to the nearest dollar) O A. $268,920 O B. $250,000 C. S320.000 O D. $54,783