The

Mixing

Department of

Tasty Foods

had

65,000

units to account for in

October.

Of the

65,000

units,

45,000

units were completed and transferred to the next department, and

20,000

units were

55%

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.

Tasty Foods
Production Cost Report - Mixing Department (Partial)
Month Ended October 31
		Equivalent Units
	Physical	Direct	Conversion
UNITS	Units	Materials	Costs
Units accounted for:
Completed and transferred out	45,000	45,000	45,000
Ending work-in-process	20,000	20,000
Total units accounted for	65,000	65,000