Story Manufactuting produces a chemical pestide and uses process costing. There are three processing departments-Mixing, Refining, and Packaging. On January 1, the first department-Mo 44,000 gallons of chemicals were started into production. During the month, 35,000 d a zero beginning balance. During January, and 9,000 remained in process, partially completed. In the Mixing Department, all direct materials are added at the beginning of the production ed, process, and conversicn costs are applied evenly through the process During January, the Mixing Department incurred $69,000 in direct materials costs and $250,000 in conversion costs. At the end of the month, the ending inventory in the Mang Department was 60% pete with espect to verson costs. First, caalate the equ valent units, then ca cuate the cost per equivalent un a then alculate the total cost of the product that was completed and transferred out during January. The weighted-average method is used The ial coat rnt ransforndd (Round any ntiate callations two decimal places, and your final answer to the nearest dollar.) O A. $54,886 B. $250,000 O C. $271,60 D. $319,000