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) Direct materials 7,500 $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: $133,050 Direct materials Direct labor Overhead (appliec) 180,000 45,000 There were 3,750 units that were 80 percent complete remaining in Mixing at January 31. Total cost per equivalent unit of production using the FIFO method is $12.16 $13.20 $9.76. none of the above