Alchemy Manufacturing produces a pesticide chemical and uses process costing. There are three processing

departments$-$Mixing, Refining, and Packaging. On January $1,$ the first department$-$Mixing$-$had no beginning

inventory. During January, $52,000$ fl$.$ oz$.$ of chemicals were started in production. Of these, $36,000fl.$ oz$.$ were

completed and $16,000$ 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

weighted $-$ average method is used.

At the end of the month, Alchemy calculated equivalent units of production. The ending inventory in the Mixing

Department was $70\%$ complete with respect to conversion costs. With respect to direct materials, what is the number

of equivalent units of production in the ending inventory?

A$.36,000$ equivalent units

B$.16,000$ equivalent units

C$.11,200$ equivalent units

D$.52,000$ equivalent units