XYZ Manufacturing produces marine paint, which it sales in gallon containers. It uses a process costing system, an. There are two processing departmentsMixing, and Packaging. On January 1, 2016, the mixing department, had no beginning inventory. During the year, 30,000 gallons of paint were started in production. Of these, 25,000 gallons were completed and 5,000 gallons remained in process. Management estimates that the in-process units are approximately 80% complete. In the Mixing Department, all direct materials are added at the beginning of the production process. Labor and overhead costs are applied evenly through the process. During 2016, the Mixing Department incurred $45,000 in direct materials costs and $65,250 in labor costs, and $7,250 in overhead costs