Tamarisk Company makes a variety of chemicals. Its Mixing department had the following information regarding costs and output: Units: Started and completed Started and still in process*11,500 units 33,300 units Costs: Direct materials Direct labour Factory overhead $188,160 $21,500 $96,836 *Direct materials: 100 percent complete; Conversion costs: 32 percent complete Compute the cost of the ending WIP inventory Ending WIP inventory