2 Clonex Labs, Inc., uses the FIFO method in its process costing system. The following data are available for one department for October: Hint Percent Completed Materials Conversion 598 28 848 40% Units 28,000 19,000 Work in process, October 1 Work in process, October 31 The department started 180,000 units into production during the month and transferred 189,000 completed units to the next department Required: Compute the equivalent units of production for materials and conversion for October Materials Conversion Equivalent units of production