the answer is c

please explain

25) Gravity Manufacturing produces a chemical pesticide and uses process costing. There are three processing departmentsMixingRefiningand PackagingOn January 1, the first department Mixing had no beginning inventory. During January, 47,000 A. oz. of chemicals were started in production. Of these, 38,000 a. oz. were completed, and 9,000 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. The weighted-average method is used. At the end of January, the equivalent unit data for the Mixing Department were as follows: WHOLE UNITS Units accounted for Completed and transferred Ending work-in-process" Equivalent Units Equivalent Units Direct Materials costsConversion Costs 38,000 3 38,000 3 38,000 9000 9,000 3 3,600 47,000 47,000 * Percent complete for conversion costs: 40% In addition to the abovethe costs per equivalent unit were $1.51 for direct materials and $5.00 for conversion costs. Using this data, calculate the cost of the units that were transferred out of the Mixing Department and into the Refining Department. A) $57,380 B) $132620 $247,380 D) $190000