English Beefcake Corp. provided the following information for its Mixing Department for the current period: - Cost per equivalent unit with respect to direct materials: $3.20 - Cost per equivalent unit with respect to conversion costs: $4.95 - Equivalent units completed and transferred out to the Bottling Department: - Direct materials: 92,000 EUP - Conversion costs 92,000 EUP - Equivalent units in the Mixing Department's ending WIP inventory: - Direct materials: 18,800 EUP - Conversion costs 14,200 EUP What is the amount of costs the firm should assign to the Mixing Department's ending WIP inventory? $60,160 $70,290 $130,450 $354,560 $880,250