LDR Manufacturing Produces a Pesticide Chemical and Uses Process Costing

LDR Manufacturing produces a pesticide chemical and uses process costing. There are three processing departments-Mixing, Refining, and Packaging. On January 1, 2012, the first department, Mixing, had a zero beginning balance. During January, 40,000 liters of chemicals were started into production. During the month, 32,000 liters were completed, and 8,000 remained in process, partially completed. In the Mixing Department, all raw materials are added at the beginning of the production process, and conversion costs are applied evenly through the process.
At the end of January, the equivalent unit data for the Mixing Department were as follows:
$$\begin{array} { | l | r | r | r | r | } \hline \text { EQUIVALENT UNITS } & & & \text { Equivalent Units } & \\\hline \text { Units to account for } & & \text { Transferred In } & \text { Direct Mt1s Cost } & \text { Conversion Cost } \\\hline \text { Completed } & 32,000 & 0 & 32,000 & 32,000 \\\hline \text { End bal WIP } & 8,000 & 0 & 8,000 & 4,800 \\\hline & 40,000 & 0 & 40,000 & 36,800 \\\hline\end{array}$$
-LDR Manufacturing produces a pesticide chemical and uses process costing. There are three processing departments-Mixing, Refining, and Packaging. On January 1, 2012, the first department, Mixing, had a zero beginning balance. During January, 40,000 liters of chemicals were started into production. During the month, 32,000 liters were completed, and 8,000 remained in process, partially completed. In the Mixing Department, all raw materials are added at the beginning of the production process, and conversion costs are applied evenly through the process.
During January, the Mixing Department incurred $48,000 in direct materials costs and $211,600 in conversion costs. At the end of the month, the ending inventory in the Mixing Department was 60% complete with respect to conversion costs. First, calculate the equivalent units, then calculate the cost per equivalent unit, and then calculate the total cost of the product that was remaining in ending inventory at January 31.
The total cost of product in ending inventory was:

A) $211,600.
B) $48,000.
C) $37,200.
D) $222,400.