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. (p. 1003)