1.1000 points value: Lindex Company manufactures a product that goes through three processing departments. Information relating to activity in the first department during October is given below: Percentage Completed Work in process, October 1 Work in process, October 31 Units Materials Conversion 26,000 90% 17,700 70% 70% 60% The department started 233,000 units into production during the month and transferred 241,300 completed units to the next department. Required.: Compute the equivalent units of production for the first department for October, assuming that the company uses the weighted-average method of accounting for units and costs. Materials Conversion Equivalent units of production