H Insetto Biological Manufacturing produces a pesticide chemical and uses process costing There are three processing departments Mixing, Refining, and On January 1, the first department Mixing had no beginning inventory. During January, 44,000 fl oz of chemicals wore started in production. Of these oz were completed and 13,000 fl. oz. remained in process. In the Mixing Department, all direct materials are added at the beginning of the production pro conversion costs are applied evenly throughout the process. The weighted-average method is used. At the end of the month, Insetto calculated equivalent units. The ending inventory in the Mixing Department was 62% complete with respect to conversion respect to conversion costs, how many equivalent units were calculated for the product that was completed and for ending inventory? OA. Product completed: 31,000 equivalent units: Products in ending inventory 8,060 equivalent units OB. Product completed: 44,000 equivalent units; Products in ending inventory 13,000 equivalent units OC. Product completed: 44,000 equivalent units; Products in ending inventory: 8,060 equivalent units OD. Product completed: 31,000 equivalent units: Products in ending inventory 13,000 equivalent units