Pestiferous 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, 50,000 fl. oz. of chemicals were started in production. Of these. 40,000 fl. oz. were completed, and 10,000 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 throughout the process. At the end of January, the equivalent unit data for the Mixing Department were as follows: UNITS Equivalent Units Equivalent Units Units to be accounted for Direct Materials Costs Conversion Costs Completed and transferred out 40,000 40.000 40.000 Ending work-in-process* 10,000 10,000 4.400 50,000 50,000 44.400 * Percent complete for conversion costs: 44% In addition to the above, the cost per equivalent unit were $1.20 for direct materials and $5.35 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. $44.400 OB. $12.000 O C. $35,540 OD. $60,000 Dent Company incurred the following costs while producing 580 units: direct materials, S8 per unit; direct labor, $29 per unit, variable manufacturing overhead, $16 per unit; total fixed manufacturing overhead costs, $12,180; variable selling and administrative costs, $2 per unit; total fixed selling and administrative costs, $8,120. There are no beginning inventories. What is the operating income using variable costing if 440 units are sold for $110 each? O A. $6,840 OB. $24,200 O C. $4,780 OD. $3.900 Mia runs a mail-order business for gym equipment. Annual demand for the BiFlexers is 20,000. The annual holding cost per unit is $3 and the cost to place an order is $12. Calculate the Economic Order Quantity O A. 400 units per order OB. 600 units per order O C. 3,000 units per order OD. 2,000 units per order