Rawlings, Inc. manufactures a product that passes through two processes: mixing and molding. All manufacturing costs (that is, direct materials and conversion costs) are added uniformly in the Mixing Department. Information for the Mixing Department for January follows: ork in process, January 1 Units (35% complete) $36 $45 $15 t materials t labor verhead During January, 26,750 units were completed and transferred to the Molding Department. 3,750 units that were 80% complete were still in the Mixing Department at the end of January. The following costs were incurred by the Mixing Department during January: $133,05 180, 45 t materials t labor Manufacturing Overhead The cost of January's ending work in process for the Mixing Department using the FIFO method is $26,250 $50,400 $63,000 $39,600