The Mixing Department of Foods for You had 65,000 units to account for in October. Of the 65,000 units, 35,000 units were completed and transferred to the next department, and 30,000 units were 40% complete. All of the materials ate added at the beginning of the process. Conversion costs are added equally throughout the mixing process.

Compute the total equivalent units of production for direct materials and conversion costs for October.