Clonex Labs, Inc., uses a process costing system. The following data are available for one department for October: Work in process, October 1 Work in process, October 31 Units Materials Conversion 54,000 90% 35,000 66% 60% 48% The department started 389,000 units into production during the month and transferred 408,000 completed units to the next department. Required: Compute the equivalent units of production for October, assuming that the company uses the weighted average method of accounting for units and costs. Materials Conversion Equivalent units of production