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$)45,000$

The cost of January's ending work in process for the Mixing Department using the FIFO method is

a$.$ $$50,400.$

b$.$ $$63,000.$

c$.$ $$26,250.$

d$.$ None of these choices are correct.