Effects Manufacturing produces a pesticide chemical and uses process costing There are three processing departments-Mixing. Refining, and Packaging On January 1, the Refining Department had 2,000 gallons of partially processed product in production. During January, 31,000 gallons were transferred in from the Mixing Department, and 29,000 gallons were completed and transferred out. At the end of the month. 4,000 gallons of partially processed product remained in the Refining Department. See additional details below. Percent completed for materials cost: 92% Percent completed for conversion cost: 76% What was the total number of equivalent units of production for conversion costs for the month of January for the Refining Department? 3, 680 units 29,000 units 32, 040 units 3, 040 units