LDR Manufacturing Produces a Pesticide Chemical and Uses Process Costing

LDR Manufacturing produces a pesticide chemical and uses process costing. There are three processing departments-Mixing, Refining, and Packaging. On January 1, 2012, the Refining Department had 2,000 gallons of partially processed product in production. During January, 32,000 gallons were transferred in from the Mixing Department and 29,000 gallons were completed and transferred out. At the end of the month, there were 5,000 gallons of partially processed product remaining in the Refining Department. See additional details below. $\begin{array}{l}\text { Refining Department, ending balance at January 31, } 2012\\\begin{array} { | l | l | } \hline \text { Percentage completion for materials cost: } & 90 \% \\\hline \text { Percentage completion for conversion cost: } & 75 \% \\\hline\end{array}\end{array}$ For the Refining Department, what was the total number of equivalent units of production for conversion costs for the month of January?

A) 3,750 units
B) 32,750 units
C) 29,000 units
D) 4,500 units