The Mixing Department of Best Foods had 50,000 units to account for in October. Of the 50,000 units, 30,000 units were completed and transferred to the next department, and 20,000 units were 30% complete. All of the materials are added at the beginning of the process. Conversion costs are added evenly throughout the mixing process and the company uses the weighted average method. Compute the total equivalent units of production for direct materials and conversion costs for October. Best Foods Production Cost Report - Mixing Department (Partial) Month Ended October 31 Equivalent Units Physical Direct Conversion UNITS Units Materials Costs Units accounted for: Completed and transferred out 30000 Ending work-in-process 20000 50000 Total units accounted for