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Alchemy Manufacturing produces a pesticide chemical and uses process costing. There are three processing departmentslong dash Mixing , Refining , and Packaging. On January 1

Alchemy Manufacturing produces a pesticide chemical and uses process costing. There are three processing departmentslong dashMixing,Refining, and Packaging. On January1, the first departmentlong dashMixinglong dashhad no beginning inventory. During January, 42 comma 00042,000 fl. oz. of chemicals were started in production. Of these, 34 comma 00034,000 fl. oz. were completed, and 8 comma 0008,000 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. The weightedminusaverage method is used.
At the end of the month, Alchemy calculated equivalent units of production. The ending inventory in the Mixing Department was 7070% complete with respect to conversion costs. With respect to direct materials, what is the number of equivalent units of production in the ending inventory?

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