Clonex Labs, Inc., uses a process costing system. The following data are available for one department for October: Percent Completed Materials Conversion 95% 60% 67% 46% Units 48,000 36,000 Work in process, October 1 Work in process, October 31 The department started 402,000 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. Materials Conversion Equivalent units of production