24. 24) Lindex Company manufactures a product that goes through three processing departments. 24) Information relating to activity in the first department during October is given below:

    Work in process, October 1

    Units 25,000 Percent Completed Materials 75% Percent Completed Conversion 60% Work in process, October 31

    Units 15,000

    Percent Completed Materials 70%

    Percent Completed Conversion 70%

    The department started 195,000 units into production during the month and transferred 205,000 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.