what is the answer for 44,45 please

44) Eco-Eliminator Manufacturing produces a chemical pesticide and uses process costing. There are tnifree processing departments-Mixing Refining, and Packaging On January 1, the first department Mixing-had no beginning inventory. During January, 41,000 f1. oz of chemicals were started in production Of these, 32.000 1 ez. were completed, and 9000 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 throughout the process. The weighted-average method is used. At the end of January, the equivalent unit data for the Mixing Department were as follows Equivalent Units Conversion Costs 32,000 UNITS Units accounted for Completed and transferred Ending work- in-process Equivalent Units Direct Materials Costs 32.000 32.000 3600 9000 9000 35.600 41.000 41.000 Percent complete for conversion costs: 40% n addition to the above, the cost per equivalent unit were $1.80 for direct materlals and $5.25 for Conversion costs. Using this data, calculate the cost of the units that were transferred out of the Mixing Department and into the Refining Department A) $57,600 D) $168,000 B) $110,400 C) $225,600 45) Paraquat Manufacturing produces a chemical herbicide and uses process costing. There are three processing departments-Mixing, Refining, and Packaging. On January 1, the first department Mixing-had a zero beginning balance. During January, 42,000 gallons of chemicals were started into production. During the month, 34.000 gallons were completed, and 8000 remained in process. partially completed. 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. During January, the Mixing Department incurred $63,000 in direct materials costs and $240,000 in conversion costs. At the end of the month, the ending inventory in the Mixing Department was 60% complete with respect to conversion costs. First, calculate the equivalent units, then calculate the cost per equivalent unit, and then calcu late the total cost of the product that was completed and transferred out during January. The weighted-average method is used. The total cost of product transferred out was. decimal places, and your final answer to the nearest dollar) A) $303,000 (Round any Intermediate calculations two C) $261,460 B) $240,000 D) $51,000