Clonex Labs, Inc., uses a process costing system. The following data are available for one department for October Percent Complete Work in process, October 1 Work in process, October 31 Units Materials Conversion 46,000 90% 39,000 73% 60% 51% The department started 399,000 units into production during the month and transferred 406,000 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