The Mixing Department of Tasty Foods had 50,000 equivalent units of materials for October. Of the 50,000 units, 30,000 units were completed and transferred to the next department, and 20,000 units were 30% complete. Today's Foods's costs per equivalent unit of production are 1.04 for direct materials and 0.60 for conversion costs. All of the materials are added at the beginning of the process. Conversion costs are added evenly throughout the process. Calculate the cost of the 30,000 units completed and transferred out and the 20,000 units, 30% complete, in the ending Work-in-Process Inventory. Tasty Foods Production Cost Report - Mixing Department (Partial) Month Ended October 31 Transferred Direct Conversion Total COSTS In Materials Costs Costs Costs accounted for: Completed and transferred out n/a n/a Ending work-in-process n/a Total costs accounted for