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.