The Mixing Department of Today's Foods had 65,000 equivalent units of materials for October. Of the 65,000 units, 35,000 units were completed and transferred to the next department, and 30,000 units were 40% complete. Today's Foods's costs per equivalent unit of production are $0.32 for direct materials and $0.50 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 35,000 units completed and transferred out and the 30,000 units, 40% complete, in the ending Work-in-Process Inventory. Today's Foods Production Cost Report - Mixing Department (Partial) Month Ended October 31 Direct Conversion Total COSTS Materials Costs Costs Costs accounted for: Completed and transferred out Ending work-in-process Total costs accounted for