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Eclypso Inc. manufactures a product that passes through two processes: mixing and molding All manufacturing costs are added uniformly in the mixing department. Information for the mixing department for October is as follows: Work in process, October 1: Units (45% complete) 7,200 Direct materials $42,000 Direct labor 50,400 Overhead 14,400 During October, 38,400 units were completed and transferred to the molding department. The following costs were incurred by the mixing department during October: Direct materials $144,000 Direct labor 192,000 Overhead 60,000 By October 31, the 3,600 units that were 85% complete remained in mixing department. Eclypso uses the weighted average method. Which of the following is Eclypso's cost of October's ending work in process for the mixing department? (Note: Round answer to two decimal places.) X A. $37,117.80 38 B. $27,500.40 3 C. $29,200.60 D. $22,520.50 41