Pattern Manufacturing produces a chemical pesticide and uses process costing. There are three processing January 1, the first department no meonghad no beginning inventory. During January. 48,000 fi. oz. l. oz. remained in process. In the Mixing Department, all direct materials are added at the beginning of the production prooess, and of chemicals were started in production. Of these, 38,000 fl. oz. conversion costs are applied evenly through the process. At the end of January, the equivalent unit data for the Mixing Department were as follows: WHOLE UNITS Equivalent Units Direct Materials Costs Equivalent Units Conversion Costs Units to be accounted for Completed and transferred out 38,000 10,000 38,000 38,000 4,400 Ending work- in- process 10,000 48,000 * Percent complete for conversion costs: 44% 48,000 42,400 O A. $37,800 OB $60,000 O C. $42,400 O D. $12,500 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. At the end of January, the equivalent unit data for the Mixing Department were as follows WHOLE UNITS Equivalent Units Direct Materials Costs Equivalent Units Conversion Costs Units to be accounted for Completed and transferred out 38,000 10,000 48,000 Percent complete for conversion costs: 44% 38,000 0,000 38,000 4,400 42,400 Ending work-in- process 48,000 in addition to the above, the costs per equivalent unit were $1.25 for direct materials and $5.75 for conversion costs. Using this data, calculate the full cost of the ending WIP balance in the Mixing Department. The weighted-average method is used O A. $37,800 O B. $60,000 O C. $42,400 OD, $12,500