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 $454,050. $360,000 $396,000. none of the above