The Mixing Department ofTasty Foods had 65,000 equivalent units of materials for October. Of the 65,000 units, 40,000 units were completed and transferred to the next department, and 25,000 units were 20% complete.Tasty Foods's costs per equivalent unit of production are $0.75 for direct materials and $0.55 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 40,000 units completed and transferred out and the 25,000 units,20% complete, in the ending Work-in-Process Inventory.

Tasty 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