Refer to S20-8. The Mixing Department of Healthy Foods has 40,000 equivalent units of materials and 33,000 equivalent units of conversion costs for October. The direct materials costs are \(\$ 30,000\) and the conversion costs are \(\$ 16,500\). Compute the cost per equivalent unit for direct materials and for conversion costs.

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.