The Mbang Department of Today's Foods had 85,000 units to account for in October. Of the 85,000 units, 50,000 inits were completed and transferred to the next deparinent, and 35.000 units were 60% complele. Al of the matetials are added at the beginning of the process. Corversion costs are added evenly throughicut the mbing process and the company uses the weighted arverage methed Compule the total equivalent units of production for diect materials and conversion costs for October