The Mixing Department of Best Foods had 50.000 equivalent units of materials for October. Of the 50,000 units, 25,000 units were completed and transferred to the next department , and 25,000 units were 35% completo. Best Foods's costs per equivalent unit of production are $0.96 for direct materials and $0.70 for conversion costs. All of the materials are added at the beginning of the process Conversion costs are added evenly throughout the process and the company uses the weighted-average method Calculate the cost of the 25,000 units completed and transferred out and the 25,000 units, 35% complete, in the ending Work-in-Process inventory Best Foods Production Cost Report - Mixing Department (Partial) Month Ended October 31 Direct Conversion Total COSTS Materials Costs Costs Costs accounted for Completed and transferred out Ending work in process Total costs accounted for