The Mixing Department of Fresh Foods had 50,000 units to account for in October. Of the 50,000 units, 40,000 units were completed and transferred to the next department, and 10,000 units were 20% complete. All of the materials are added at the beginning of the process. Conversion costs are added evenly throughout the mixing process. Compute the total equivalent units of production for direct materials and conversion costs for October. Fresh Foods Production Cost Report - Mixing Department (Partial) Month Ended October 31 Equivalent Units Whole Transferred Direct Conversion UNITS Units In Materials Costs Units accounted for: Completed and transferred out 40.000 n/a 40.000 40.000 10.000 n/a 11.000 Ending work-in-process 50.000 n/a 66.400 Total units accounted for