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The mixing department of fresh foods had 65,000 units to account for in october. Of the 65,000 units, 40,000 units were xompleted and transferred to the next department, and 25,000 units were 20% complete. All of the materials are added at the beginning of the process. Coversion 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

Fresh Foods Production Cost Report - Mixing Department (Partial) Month Ended October 31 Equivalent Units Physical Direct Conv
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Equivalent units
Units Physical units Direct material Conversion cost
Units accounted for:
Completed and transferred out 40000 40000 40000
Ending work in process 25000 25000 25000*20%= 5000
Total units accounted for 65000 65000 45000
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