The Mixing Department of Premium Foods had 60,000 units to account for in October. Of the 60,000 units, 20,000 units were completed and transferred to the next department, and 40,000 units were 50% complete. 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 Premium Foods Production Cost Report-Mixing Department (Partial) Month Ended October 31 UNITS Units accounted for Completed and transferred out Ending work-in-process Total units accounted for. Equivalent Units Physical Units Direct Materials Conversion Costs