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.....	30,000	65%	30%
Work in process, October 31.....	15,000	80%	40%

The department started 175,000 units into production during the month.

Required:

1. Compute the number of units completed and transferred out during October.

2. Compute the equivalent units of production for materials and conversion for October assuming that the company uses the weighted-average method of accounting for units and costs.