Thomas Manufacturing produces a chemical pecticide and uses process costing. There are three processing dopartments-Moing. Refining, and Packaging. On January 1, the Refining Degartmer had 3,000 gallons of partiaby processed product in produetion. During January, 33,000 galions were transfered in from the Mixing Department, and 31,000 gallons were completed and transforred out At the end of the month, there were 5.000 gallons of partilly processed product remaining in the Refining Department: Soe adbitional details below: Refining Department, ending balance at Janvary 31 Quanty? Percent complete for materials cost 90% Percent compteve for combitsion coot. 76% B. 52B3 c. 50.24