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.