5 7 points Clonex Labs, Incorporated, uses the FIFO method of process costing. The following data are available for one department for October: Work in process, October 1 Work in process, October 31 Units 29,000 15,000 Percent Completed Materials Conversion 64% 35% 78% 38% The department started 171,000 units into production during the month and transferred 185,000 completed units to the next department. eBook Required: Compute the equivalent units of production for materials and conversion for October. Materials Conversion