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	31,000	55%	35%
Work in process, October 31	18,000	81%	41%

The department started 169,000 units into production during the month and transferred 182,000 completed units to the next department.

Required:

Compute the equivalent units of production for October assuming that the company uses the FIFO method of accounting for units and costs.