Clone Labs, Incorporated, uses the weighted-average 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	49,000	85%	60%
Work in process, October 31	25,000	68%	48%

The department started 382,000 units into production during the month and transferred 406,000 completed units to the next department.

Required:

Compute the equivalent units of production for October.

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 Conversion 60% Units Materials Work in process, October 1 Work in process, October 31 49,000 25,000 85% 68% 48% The department started 382,000 units into production during the month and transferred 406,000 completed units to the next department. Required: Compute the equivalent units of production for October. Equivalent units of production Materials Conversion