5A.2

Clonex Labs, Incorporated, uses the weighted average method in its process costing system. The following data are available for one department for October Percent Completed Units Materials Conversion Work in process, October 1 45,000 85% 60% Work in process, October 31 31,000 73% The department started 397.000 units into production during the month and transferred 411,000 completed units to the next department Required: Compute the equivalent units of production for October 51% Materials Conversion Equivalent units of production