ChemKill Manufacturing produces a chemical pesticide and uses process costing. There are three processing departmentslong dashMixing, Refining, and Packaging. On January 1, the first departmentlong dashMixinglong dashhad a zero beginning balance. During January, 41 comma 000 gallons of chemicals were started into production. During the month, 32 comma 000 gallons were completed, and 9 comma 000 remained in process, partially completed. In the Mixing Department, all direct materials are added at the beginning of the production process, and conversion costs are applied evenly throughout the process. During January, the Mixing Department incurred $ 52 comma 000 in direct materials costs and $ 210 comma 000 in conversion costs. At the end of the month, the ending inventory in the Mixing Department was 60% complete with respect to conversion costs. The weightedminusaverage method is used. The total cost of the chemical pesticide in ending inventory was . (Round any intermediate calculations two decimal places, and your final answer to the nearest dollar.) A. $ 52 comma 000 B. $ 41 comma 724 C. $ 262 comma 000 D. $ 210 comma 000