Red Deer Bugs incorporated produces a bug killer 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, 56,000 fl. oz. of chemicals were started in production. Of these, 30,000fl. oz. were completed and 26,000fl. oz. remained in process. In the Mixing Department, all direct materials are added at the beginning of the production process, and conversion costs are applied evenly throughout the process. The weighted-average method is used. At the end of the month, Red Deer Bugs calculated equivalent units. The ending inventory in the Mixing Department was 75% complete with respect to conversion costs. With respect to direct materials, what is the number of equivalent units in the ending inventory? 26,000 equivalent units 19,500 equivalent units 30,000 equivalent units 56,000 equivalent units