Gravity Manufacturing produces a chemical pesticide and uses process costing. There are three processing departments-Mixing, Refining, and Packaging. 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 conversion costs are applied evenly through the process. The weighted-average method is used. Co Co At the end of January, the equivalent unit data for the Mixing Department were as follows: WI WHOLE UNITS Equivalent Units Equivalent Units Units accounted for Direct Materials Costs Conversion Costs 18 Completed and transferred 32,000 32,000 32,000 duc Ending work-in-process 9.000 9.000 3.600 st 41,000 41,000 35,600 Percent complete for conversion costs: 40% 18- at Jc In addition to the above, the costs per equivalent unit were $1.80 for direct materials and $5.25 for ompa entry conversion costs. Using this data, calculate the cost of the units that were transferred out of the Mixing Department and into the Refining Department. 19-2 w Is a 186 Mixing Department were as follows: Equivalent Units WHOLE UNITS Direct Materials Costs Units accounted for 32,000 32,000 Completed and transferred 2,000 2,000 Ending work-in-process* 41,000 41,000 Percent complete for conversion costs: 40% In addition to the above, the costs per equivalent unit were $1.80 for direct materials and $5.25 for conversion costs. Using this data, calculate the cost of the units that were transferred out of the Mixing Department and into the Refining Department. Swer $225,600 $57,600 $110,400 $168,000