Clonex Labs, Inc., uses a process costing system. The following data are available for one department for October Percent Completed Units Materials Conversion 55% Work in process, October 1 54,000 95% 47% Work in process, October 31 34,000 71% The department started 389,000 units into production during the month and transferred 409,000 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