on list K The mixing department has 18,000 units and $55,000 in costs for which to account. Of the 18,000 units, 12,000 were completed and transferred to the next department. The 6,000 remaining were 25% complete for conversion costs. Direct materials are add at the beginning of the process, and the conversion costs are added evenly throughout the process. The cost per equivalent unit is $4.25 for direct materials and $0.50 for conversion costs. The total costs to account for are OA $28.500. O B. $26.250. OC. $55.000. OD. $76,375