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The mixing department has 21,000 units and $52,000 in costs for which to account. Of the 21,000 units, 15,000 were comploted and transferted to the

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The mixing department has 21,000 units and $52,000 in costs for which to account. Of the 21,000 units, 15,000 were comploted and transferted to the next department. The 6,000 remaining were 25% complete for conversion costs. Direct materials are added at the begining of the process, and the conversian costs are added evenly throughout the process. The cost per equivalent unit is $4.25 for direct materials and $0.70 for comversion costs. The total costs to account for are

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