Rawlings, Inc. manufactures a product that passes through two s: mixing and molding. All manufacturing costs are added uniformly in the Mixing Department. Information for the Miing Department for January follows Work in process, January 1: Units (35% complete) Direct labor Overhead $36,000 $45,000 $15,000 During January: anuary, 26,750 units were completed and transferred to the Molding Department. The following costs were incurred by the Mixing Department during Direct materials Direct labor Overhead (applied) $133,050 180,000 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 Oa, $360,000. Ob. $454,050 Oc. $396,000. Od. None of these choices are correct. 1035 PM