The Mixing Department of Best Foods had 54,000 equivalent units of materials for October. Of the 54.000 units, 32.000 units were completed and transferred to the next department, and 22.000 units were 10% complete. Best Foods's costs per equivalent unit of production are $0.95 for direct materials and $0.65 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 32.000 units completed and transferred out and the 22,000 units, 10% complete, in the ending Work-in-Process Inventory COSTS Best Foods Production Cost Report - Mixing Department (Partial) Month Ended October 31 Costa accounted for Completed and transferred out t Ending work-in-process Total costs accounted for Direct Materials Conversion Costs Total Costs