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 f1. oz. of chemicals were started in production of these, 30,000 fozworo completed and 22,000 oz. remained in process. In the Ming Department, all direct materials are added at the beginning of the production process, and conversion costs are applied evenly throughout tho process. The weighted average method is used Al the end of the month, Alchemy calculated equivalent units of production. The ending inventory in the Mixing Department was 60% completo with respect to conversion costs. With respect to direct materials what is the number of equivalent units of production in the ending inventory? A 52.000 equivalent units OB. 30.000 equivalent unils c. 22.000 equivalent units D 13,200 equivalent units