The Mixing Department of Healthy FoodsHealthy 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 2020​% complete. Healthy Foods'sHealthy 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 through out 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.