The Mixing Department of It Was Fresh Bakery had 56,100 units to account for in October. Of the 56,100 units, 44,900 units were completed and and transferred to the next department, and 11,200 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 $47,300 and conversions cost of $29,300 for October. The Mixing Department for It Was Fresh Bakery has direct materials costs totaling $47,300 and conversions cost of $29,300 for October. 2. Compute the cost per equivalent unit of production for direct materials and for conversion costs