The mixing department has 20,000 units and S50,000 in costs for which to account. Of the 20,000 units, 11,000 were completed and transferred to the next department. The 9,000 remaining were 25% complete or conversion costs. Direct materials are a ed a the beginning o the process, and he conversion costs are added event throughout eprocess per equivalent unit is $2.25 for direct materials and $0.80 for conversion costs. The total cost of ending WIP is he cost OA. OB. OC. O D. $12.263. $22,050. $27,450. $20,250