Rawlings, 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 January follows:

Work in process, January 1:
Units (35% complete)	7,500
Direct materials	$36,000
Direct labor	$45,000
Overhead	$15,000

During January, 26,750 units were completed and transferred to the Molding Department. The following costs were incurred by the Mixing Department during January:

Direct materials	$133,050
Direct labor	180,000
Overhead (applied)	45,000

There were 2,500 units that were 80 percent complete remaining in Mixing at January 31. The amount of total costs to account for is