Green House Inc. processes cleaning fluid used as a base for household cleaning products produced by various distributors. Two departments are involved: Mixing and Heating. Data relating to litres of cleaning fluid processed in the Mixing Department during October are provided below:

	Litres of Cleaning Fluid	Percentage Completed*
Work in process, October 1	25,000	35%
Work in process, October 31	5,000	70%

*Labour and overhead only.

A total of 25,000 litres of cleaning fluid were started into processing during October. All materials are added at the beginning of processing in the Mixing Department.

Required:

Compute the equivalent units for October for the Mixing Department, assuming that the company uses the weighted-average method of accounting for units.

Materials Labour & Overhead

Equivalent units of production