Clone Labs, Incorporated, uses the FIFO method in its process costing system. The following data are available for one department for October: Units Percent Completed Materials Conversion Work in process, October 1 27,000 60% 28% Work in process, October 31 14,000 79% 40% The department started 174,000 units into production during the month and transferred 187,000 completed units to the next department. Required: Compute the equivalent units of production for materials and conversion for Octo