Refer to the data in Short Exercise and your results for equivalent units of production. The Mixing Department of Foods for You has direct materials costs of $ 20,800 and conversion costs of $ 23,500 for October.
In Short Exercise, The Mixing Department of Foods for You 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 equally throughout the mixing process. Compute the total equivalent units of production for direct materials and con-version costs for October.

Compute the cost per equivalent unit of production for direct materials and for conversion costs.