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.