This Question: 6 pts 15 of 39 (29 complete) This Test: 300 pts possible Re Gravity Manufacturing produces a chemical pesticide and uses process costing. There are three processing departments Mixing, Refining, and Packaging. On January 1, the first department Mixing-had no beginning inventory. During January, 44,000 fl. oz. of chemicals were started in production. Of these, 36,000 fl. oz. were completed, and 8,000 fl. oz. remained in process. In the Mixing Department, all direct materials are added at the beginning of the production process, and conversion costs are applied evenly through the process. The weighted-average method is used. Through the process.The weghted 0oz were completed. At the end of January, the equivalent unit data for the Mixing Department were as follows: Equivalent Units WHOLE UNITS Units accounted for Equivalent Units Conversion Costs 36,000 8,000 44,000 Direct Materials Costs 36,000 8,000 44,000 36,000 3,200 39,200 Ending work-in-process * Percent complete for conversion costs: 40% In addition to the above, the costs per equivalent unit were $1.44 for direct materials and S5.00 for conversion costs. Using this data, calculate the cost of the units that were transferred out of the Mixing Department and into the Refining OA. $231,840 O B. $128,160 O C. $51,840 O D. $180,000