The mixing department incurred $65,000 of manufacturing costs during the month of September. The department transferred out 2,900 units and had 1,015 units in EWIP, 60% complete. There was no BWIP. The unit cost for the month of September is Oa $23.15 Ob: $20.37 Oc51852 Od: $22.22 Oe: $21.30