The mixing department has 23,000 units and $106, 600 in costs for which to account. Of the 23,000 units, 12,000 were completed and transferred to the next department. The 11,000 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 $0.60 for conversion costs. The total cost of ending WIP is $48, 400. $46, 750. $53, 350. $18, 288