LDR manufacturing produces a pesticide chemical and uses process costing. There are three processing departments-Mixing,, and Packaging. On January 1, 2014, the Refining Department had 4,000 gallons of partially processed product in production. During January, 31,000 gallons was transferred in form the Mixing Department and 32,000 gallons were completed and transferred out. At the end of the month, there were 3,000 gallons of partially processed product remaining in the Refining Department. See additional. See additional details below. Percentage completion for materials cost: 90% Percentage completion for conversion cost: 75% What was the number of equivalent units of production for conversion costs for the month of January for the Refining Department? 2,820 units 32,000 units 2,250 units 34,250 units