The Mixing Department of Foods for You had 50,000 units to account for in October. Of the 50,000 units, 15,000 units were completed and transferred to the next department, and 35,000 units were 45% complete for conversion work. 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. Foods for You Production Cost Report - Mixing Department (Partial). Month Ended October 31 Equivalent Units Physical Direct Conversion Units Materials Costs UNITS Units accounted for: Completed and transferred out 15,000 15,000 15,000 35,000 35,000 Ending work-in-process 15000 50,000 50,000 35000 Total units accounted for