The mixing department incurred $49,280 of manufacturing costs during the month of September. The department transferred out 4,000 units and had 1,000 units in EWIP, 40% complete. There was no BWIP. The cost of goods transferred out is Oa. $56,000 x Ob. 549,280 Oc. $44,800 Od. None of these Oe. $51,520