WSP Manufacturing produces a pesticide chemical and uses process costing. There are three processing departments​Mixing, ​Refining, and Packaging. On January​ 1, the first departmentMixinghad no beginning inventory. During​ January, fl. oz. of chemicals were started in production. Of​ these, fl. oz. were completed and fl. 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 through the process. At the end of the​ month, WSP calculated equivalent units. The ending inventory in the Mixing Department was ​% complete with respect to conversion costs. With respect to conversion​ costs, how many equivalent units were calculated for the product that was completed and for ending​ inventory?