The Mixing Department of Fresh Foods had 54,000 equivalent units of materials for October. Of the 54,000 units, 32,000 units were completed and transferred to the nest departmen, and 22,000 units were 10% complete. Fresh Foods's costs per equivalent unit of production are 3095 for isrect materisls and 9065 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 comparty uses the weightied-averige method Calculate the cost of the 32,000 units completed and fransfored out and the 22,000 units, 105 coemplete, in the ending Workin Procoss frventory