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
Work in process, October 1	31,000	61	%	30	%
Work in process, October 31	17,000	76	%	43	%

The department started 168,000 units into production during the month and transferred 182,000 completed units to the next department.

Required:

Compute the equivalent units of production for materials and conversion for October.

Equivalent units of production Materials Conversion