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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

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 45,000 95% 60%
Work in process, October 31 26,000 70% 52%

The department started 396,000 units into production during the month and transferred 415,000 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.

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