Achemy Manufacturing produces a pesticide chemical and uses process costing. There are three processing departments-Mixing Refining, and Packaging. On January 1, the first department-Ming-had beginning inventory. During January, 40,000 oz. of chemicals were started in production. Of these, 32.000 . oz. were completed and 8,000 for remained in process in the Mixing Department, at direct materials are added at the beginning of the production process, and conversion costs are applied evenly throughout the process. The weighted average method is used At the end of the month, Alchemy calculated equivalent units. The ending inventory in the Mixing Department was 65% complete with respect to conversion costs. With respect to direct materials, what is the number of equivalent units in the ending inventory? OA. 8,000 equivalent units B. 40,000 equivalent units Oc. 5,200 equivalent units OD. 32.000 equivalent units