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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 50,000 85% 60%
Work in process, October 31 38,000 73% 51%

The department started 401,000 units into production during the month and transferred 413,000 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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