Refer to S20-8 and S20-9. Healthy Foods' costs per equivalent unit are \(\$ 0.75\) for direct materials and \(\$ 0.50\) for conversion costs. Calculate the cost of (1) the 30,000 units completed and transferred out and (2) the 10,000 units, \(30 \%\) complete, in the ending work in process inventory. 

Problem S20-8

The Mixing Department of Healthy Foods had 40,000 units to account for in October. Of the 40,000 units, 30,000 units were completed and transferred to the next department, and 10,000 units were \(30 \%\) complete. All of the materials are added at the beginning of the process. Conversion costs are added equally throughout the process. Compute the total equivalent units of direct materials and conversion costs.