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	55,000	90%	60%
Work in process, October 31	29,000	66%	53%

The department started 382,000 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.

Equivalent units of production || Materials || Conversion