Gravity Manufacturing produces a chemical pesticide and uses process costing. There are three processing departments-Mixing, Refining, and Packing. On January 1, the first department-Mixing-had no beginning inventory. During January, 41,000 fl. oz. of chemicals were started in production. Of these, 32,000 fl. oz. were completed, and 9,000 fl. oz. remained in process. In the Mixing Department, all direct materials are added at the beginning of the production process, and convention cost are applied evenly through the process. The weighted-average method is used. At the end of January, the equivalent unit data for the Mixing Department were as follows: Percent complete for conversion costs: 40% A. $225, 600 B. $110, 400 C. $168,000 D? $57, 600