4 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 Units Materials Conversion 32,000 340 17,000 81 Work in process, October 1 Work in proces, October 31 658 The department started 165,000 units into production during the month and transferred 180,000 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