Clonex Labs, Inc., uses the FIFO method in its process costing system. The following data are available for one department for October Percent completed Units Materials Conversion 28,000 62% 32 18,000 77% 41% Work in process, October 1 Work in process, October 31 The department started 170,000 units into production during the month and transferred 180,000 completed units to the next department Required: Compute the equivalent units of production for materials and conversion for October. Materials Conversion Equivalent units of production