On December 31, Sunland Company recorded the following information in the Mixing Departments Work in Process account: Units Cost Beginning balance (80% complete) 4800 $48000 Started into production 105000 535080 Completed and transferred to Packaging 93300 Ending balance (60% complete) 16500 Assume that the unfinished units in ending inventory are 60% complete for both materials and conversion. What is balance in the ending Work in Process on December 31? $55980 $55935 $57816 $87615