The Mixing Department of Best Foods had 52,000 units to account for In October. Of 1he 52,000 units. 8,000 units were in beginning inventory and 60% complete, 44,000 units were started in process during October and 26,000 units were 30% complete at the end of October. All of the materials are added at the beginning of the process. Conversion costs are added equally throughout the mixing process. Compute the total equivalent units of direct materials and conversion costs for October using the weighted overage method. Compute the total equivalent units of direct materials and conversion costs for October using the weighted-average method