Kelley Inc., manufactures a product that passes through two processes: mixing and molding. All manufacturing costs are added uniformly in the mixing department.

Information for the mixing department for October follows:

Work in process, October 1:

Units (55% complete)

6,000

Direct materials

$35,000

Direct labor

$42,000

Overhead

$12,000

During October, 32,000 units were completed and transferred to the molding department. The following costs were incurred by the mixing department during October:

Direct materials

$120,000

Direct labor

$160,000

Overhead

$50,000

By October 31, 3,000 units that were 75% complete remained in Mixing. Kelley uses the weighted average method.

Kelley's total costs to account for would be

$419,000.

$264,000.

$155,000.

$304,000.