Zymosis Manufacturing produces a pesticide chemical and uses process costing. There are three processing departments-Mixing, Refining, and Packaging. On January 1, the Refining Department had 3,000 gallons of partially processed product in production. During January, 36,000 gallons were transferred in from the Mixing Department, and 31,000 gallons were completed and transferred out. At the end of the month, there were 8,000 gallons of partially processed product remaining in the Refining Department. See additional details below. Refining Department, beginning balance at January 1 Quantity: Cost: 3,000 units (partially processed) $15,600 of costs transferred in $4,500 of materials cost $1,900 of conversion cost $22,000 total account balance Costs added during January ?