0 Pestiferous Manufacturing produces a chemical pesticide and uses process costing. There are three processing departmentsMixing, Refining, and Packaging. On January 1, the first departmentMixinghad no beginning inventory. During January, 47,000 II. oz. of chemicals were started in production. Of these, 18,000 fl. oz. were completed, and 9,000 fl. oz, remained in process. 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. At the end of January, the equivalent unit data for the Mixing Department were as follows: UNITS Equivalent Units Equivalent Units Units to be accounted for Direct Materials Costs Conversion Costs Completed and transferred 38.000 38,000 38,000 Ending work-in-process 9,000 9,000 3.960 47,000 47.000 41,960 * Percent complete for conversion costs: 44% out O A. $58,750 OB. $41,960 OC. $34,020 OD. $11,250