The Mixing Department of Best Foods had 65,000 units to account for in October. Of the 65,000 units, 45,000 units were completed and transferred to the next department, and 20,000 units were 55% 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 UNITS Units accounted for: Completed and transferred out Ending work-in-process Total units accounted for Equivalent Units Physical Units Direct Conversion Materials Costs 45000 20000 45000 45000