This Question: 2 pts 2 of 4 (1 complete) This Quiz: 10 pts possible The Mixing Department of Premium Foods had 85,000 units to account for in October. Of the 85,000 units, 50,000 units were completed and transferred to the next department, and 35,000 units were 60% 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. Premium Foods Production Cost Report - Mixing Department (Partial) Month Ended October 31 Equivalent Units Physical Direct Conversion Costs UNITS Units Materials Units accounted for: Completed and transferred out Ending work-in-process Total units accounted for