Pattern Manufacturing produces a chemical pesticide and uses process costing. There are three processing departmentsMixing, Refining, and Packaging. On January 1, the first departmentMixinghad no beginning inventory. During January, 48,000 fl. oz. of chemicals were started in production. Of these, 38,000 fl. oz. were completed. 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 degree of completion is 44% as to conversion costs. The costs per equivalent unit were $1.35 for direct materials and $5.20 for conversion costs. Using this data, calculate the costs assigned to the units completed and the ending WIP in the Mixing Department.

a- $314.400 and $36.380

b- $314.400 and $248.900

c- $248.900 and $36.380

d- $248.900 and $28.820