QUESTION 25 Vista, Inc. began its paint manufacturing business this month and uses process costing. In the Mixing Department, direct materials are added at the beginning of the process, and conversion costs are added evenly throughout the process. Of the 79,000 gallons of paint started in the Mixing Department this month. 40.000 gallons were completed and transferred out to the Canning Department, and the remaining 30,000 gallons were 50% complete for conversion costs. Calculate the total equivalent units for direct materials A. 15,000 EU for DM B. 49,000 EU for DM C. 64,000 EU for DM D. 79,000 EU for DM