Clonex Labs, Inc., uses the FIFO method in its process costing system. The following data are available for one department for October Work in process, October 1 Work in process, October 31 28,60 Percent Completid Units Materials Conversion 58% 29% 18,000 79% 41% 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