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:
Units (35% complete)	7,500
Direct materials	$36,000
Direct labor	$45,000
Overhead	$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	$133,050
Direct labor	180,000
Overhead (applied)	45,000

The cost of January's ending work in process for the Mixing Department using the FIFO method is

a.$50,400.

b.$63,000.

c.$26,250.

d.None of these choices are correct.

Please explain calculations; Thank you!

EDIT: This is all of of the information provided to me in the question; Here is the screenshot:

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: Units (35% complete) Direct materials 7,500 $36,000 Direct labor $45,000 $15,000 Overhead 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 $133,050 Direct labor 180,000 45,000 Overhead (applied) The cost of January's ending work in process for the Mixing Department using the FIFO method is a $50,400 b. $63,000. Cc. $26,250. Od. None of these choices are correct