The Mixing Department of Premium Foods had 65,000 equivalent units of materials for October. Of the 65,000 units, 45,000 units were completed and transferred to the next department, and 20,000 units were 55% complete. Premium Foods's costs per equivalent unit of production are $1.20 for direct materials and $0.80 for conversion costs. All of the materials are added at the beginning of the process. Conversion costs are added evenly throughout the process and the company uses the weighted-average method. Calculate the cost of the 45,000 units completed and transferred out and the 20,000 units, 55% complete, in the ending Work-in-Process Inventory. Premium Foods Production Cost Report - Mixing Department (Partial) COSTS Costs accounted for: Completed and transferred out Ending work-in-process Total costs accounted for Month Ended October 31 Direct Materials Conversion Costs Total Costs