7) LDR Manufacturing products a pesticide chemical and uses process costing. There are three processing departments-Mixing, Refining, and Packaging. On January 1, 2014, the first department -Mixing-had no beginning inventory. During January, 40,000 fl oz. of chemicals were started in production. Of these, 32,000 fl oz. were completed and 8,000 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 through the process