1. Clonex Labs employs a process costing system. The following information is given for one department for October: % Complete Direct Conversion Units Materials Costs Work in process, October 1 30,000 65% 30% Work in process, October 31 15,000 80% 40% The department started 175,000 units into production during October and transferred 190,000 completed units to the next department. REQUIRED: Calculate the equivalent units of production during October assuming the company uses: (a) Weighted average process costing. (b) FIFO process costing.