The Mixing Department of Tasty Foods had 54,000 equivalent units of materials for October. Of the 54,000 ?units, 32,000 units were completed and transferred to the next? department, and 22,000 units were 10?% complete. Today's Foods's costs per equivalent unit of production are 0.95 for direct materials and 0.65 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 32,000 units completed and transferred out and the 22,000 ?units, 10% 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
Ending work-in-process	n/a
Total costs accounted for	n/a