The Mixing Department of Yummy Foods had 65,000 units to account for in October. Of the 65,000 units, 35,000 units were completed and transferred to the next department, and 30,000 units were 40% 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. Yummy 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 Ending work-in-process Total units accounted for