Rawlings, 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 January follows: Work in process, January 1:1 Units (35% complete) Direct materials Direct labor Overhead 7,500 $36,000 $45,000 $15,000 During January, 26,750 units were completed and transferred to the Molding Department. The following costs were incurred by the Mixing Department during January: Direct materials Direct labor Overhead (applied) Required: $133,050 180,000 45,000 1. There were 2,500 units that were 80 percent complete remaining in Mixing at January 31. Calculate the amount of total costs to account for. 2. There were 3,750 units that were 80 percent complete remaining in Mixing at January 31. Total cost per equivalent unit of production using the FIFO method is: 3. The cost of January's ending work in process for the Mixing Department using the FIFO method is 4. There were 3,750 units that were 80 percent complete remaining in Mixing at January 31. The cost of goods transferred to the Molding Department during January using the FIFO method is