Refer to the data in E8. and your results for equivalent units of production. The Mixing Department of Complete Foods has direct E9. materials costs of $46,500 and conversion costs of $23,540 for October. Compute the cost per equivalent unit of production for direct materials and for conversion costs. Refer to the data in E8. and your results for equivalent units of production. The Mixing Department of Complete Foods has direct E9. materials costs of $46,500 and conversion costs of $23,540 for October. Compute the cost per equivalent unit of production for direct materials and for conversion costs