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 53,000 85% 65%

Work in process, October 31 31,000 73% 45%

The department started 392,000 units into production during the month and transferred 414,000 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 A: materials X Conversion X