Calegari Corporation makes cleaning products in two sequential departments, Mixing and Packaging Materials are added at the beginning of the process in the Mixing Department. Conversion costs are added evenly throughout each process. Calegar uses the FIFO method of process casting, In the Mining Department for the month of March, beginning work in process was 3,000 pounds (70% processed) 37,000 pounds were started in process, 35,000 pounds transferred out, and ending work in process was 60% processed Calculate equivalent units of conversion costs during March for the Mixing Department Select one: a. 35.000 b. 35,900 C: 37,000 d. 37,900 e. 40.000