Victory, Inc., manufactures a product that passes through two processes: Mixing and Packaging. All manufacturing costs are added uniformly in the Mixing Department. Information for the Mixing Department for October follows: Work in process, October 1: Units (30% complete) 75,000 Direct materials $2,000,000 Direct labor $1,500,000 Overhead $1,188,000 During October, 150,000 units were completed and transferred to Packaging. The following costs were incurred by the Mixing Department during October: Direct materials $25,000,000 Direct labor 15,000,000 Overhead 6,000,000 There were 12,000 units that were 70 percent complete remaining in the Mixing Department at October 31. Use the FIFO Method and round unit costs to two decimal places.