Alchemy Manufacturing produces a pesticide chemical and uses process costing. There are three processing departmentsMixing, Refining, and Packaging. On January 1, the first departmentMixinghad no beginning inventory. During January, 44,000 fl. oz. of chemicals were started in production. Of these, 32,000 fl. oz. were completed and 12,000 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. The ending inventory in the Mixing Department was 60% complete with respect to conversion costs. With respect to direct materials, what is the number of equivalent units in the ending inventory? O A. 7,200 equivalent units O B. 12,000 equivalent units O C. 44,000 equivalent units OD. 32,000 equivalent units