The mixing department of complete foods had 62,000 equivalent units of materials for october. of the 62,000 units, 38,000 units were completed and transferred to the next department, and 24,000 units were 20% complete. complete 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.