The mixing department has 19,000 units and $90,550 in costs for which to account. Of the 19,000 units, 10,000 were completed and transferred to the next department. The 9,000 remaining were 25% complete for conversion costs. Direct materials are added at the beginning of the process, and the conversion costs are added evenly throughout the process. The cost per equivalent unit is$ 4.25 for direct materials and$0.80 for conversion costs. The total cost of ending WIP is

1. 38250
2. 45450
3. 16763
4. 40050