The seventy days probably includes the embalming process – the forty days – so that altogether it was seventy days of mourning. But notice how carefully it is pointed out that this is the Egyptian custom.
Only Jacob and Joseph, his son, are recorded in Scripture as being embalmed, and the process was quite involved. You had to know what you were doing. You had to get out all the organs from the body cavities. We read they used very elaborate systems to somehow extricate the brain through the nostrils, and then they had to get all the contents of the chest and the abdomen out, and then the body was soaked for seven days in saltpetre and as a preservative. Then it was saturated for another undetermined period in gum, and then all the cavities, the body cavities vacated of the organs and the cranium were filled with spices, and then came the wrappings impregnated with spices and gums, and there were many of them. It was then wrapped with layers of bandages with various wonderfully smelling substances,, and placed in the mummy case. It was a very elaborate process and it took forty days, forming part of the seventy days of mourning.