The Mixing Department of Healthy FoodsHealthy Foods had 65 comma 00065,000 equivalent units of materials for OctoberOctober. Of the 65 comma 00065,000 units, 40 comma 00040,000 units were completed and transferred to the next department, and 25 comma 00025,000 units were 2020% complete. Healthy Foods'sHealthy Foods's costs per equivalent unit of production are $ 0.75$0.75 for direct materials and $ 0.55$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. Calculate the cost of the 40 comma 00040,000 units completed and transferred out and the 25 comma 00025,000 units, 20 %20% complete, in the ending Work-in-Process Inventory.
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