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The Mixing Department of Premium Foods had 5 0 , 0 0 0 units to account for in October. Of the 5 0 , 0

The Mixing Department of Premium Foods had 50,000 units to account for in October. Of the 50,000 units, 15,000 units were completed and transferred
to the next department, and 35,000 units were 45% complete for conversion work. All of the materials are added at the beginning of the process.
Conversion costs are added evenly throughout the mixing process and the company uses the weighted-average method.
Compute the total equivalent units of production for direct materials and conversion costs for October.
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