The mixing department has 19,000 units and $54,000 in costs for which to account of the 19,000 units, 13.000 were completed and transferred to the next department. The 6,000 remaining were 25% complete for conversion costs Direct materials are added 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 S0.70 for conversion costs. The total costs to account for are