the answer is A

please explain how

11) Pattern Manufacturing produces a chemical pesticide and uses process costing. There are three processing departments-Mixing, Refining, and Packaging. On January 1, the first department -Mixing-had no beginning inventory. During January, 48,000 fl. oz. of chemicals were started in production. Of these, 38,000 fl. oz. were completed, and 10,000 fl. oz. remained in process. In the Mixing Department, all direct materials are added at the beginning of the production process, and conversion costs are applied evenly through the process At the end of January, the equivalent unit data for the Mixing Department were as follows: WHOLE UNITS Units to be accounted for Completed and transferred Equivalent Units Direct Materials Cost Equivalent Units Conversion Costs 38,000 10,000 48,000 38,000 10,000 48,000 38,000 4400 42,400 out Ending work-in-process Percent complete for conversion costs: 44% 5.2 1. 35 35 aterials and $5.20 for In addition to the above, the costs per equivalent unit were $1.35 for direct m conversion costs. Using this data, calculate the full cost of the ending WIP balance in the Mixing Department. The weighted-average method is used. ) $36,380 B) $13,500 C) $64,800 D) $42,400