Clonex Labs, Inc., uses a process costing system. The following data are available for one department for October:

Percent Completed

Units Materials Conversion

Work in process, October 1 52,000 90% 65%

Work in process, October 31 ????? 71% 54%

The department started 389,000 units into production during the month and transferred 411,000 completed units to the next department.

What was the Companies Equivalent Units of Production??

Materials:

Conversion Cost

The ending work in progress for oct 31 was not given