The XYZ's Mixing Department uses process costing. At the end of January calculated the units accounted for as follows: Completed and transferred out 33,000 units Ending work-in-process 8,000 units ( 60% complete with respect to conversion costs) In the Mixing Department, all direct materials are added at the beginning of the production process, and conversion costs are applied evenly throughout the process. The cost per equivalent unit using the weighted-average method is $5 for material costs and $4 for conversion costs. What is the cost of ending work-in-process for the Mixing Department? $40,000$72,0000$59,200 None of the answers