The Mixing Department of It Was Fresh Bakery had 55,700 units to account for in October. Of the 55,700 units, 42,800 units were completed and and transferred to the next department, and 12,900 units were 35% complete. All of the materials are added at the beginning of the process. Conversion costs are added evenly throughout the mixing process. (Round your answers to two decimal places when needed and use rounded answers for all future calculations). 1. Compute the total equivalent units of production for direct materials and conversion costs for October. The Mixing Department for It Was Fresh Bakery has direct materials costs totaling $45,000 and conversions cost of $29,500 for October