The Mixing Department of Best Foods had 52,000 units to account for in October.

The Mixing Department of Best Foods had 52,000 units to account for in October. Of the 52,000 units, 26,000 units were completed and transferred to the next department, and 26,000 units were 25% complete. All of the materials are added at the beginning of the process. Conversion costs are added equally throughout the filtration process.

Requirement

Compute the total equivalent units of direct materials and conversion costs for October.