Clonex Labs, Inc., uses the FIFO method in its process costing system. The following data are available for one department for October: Percent Completed Materials Conversion 60% 29% 83% 36% Units 33,000 13,000 Work in process, October 1 Work in process, October 31 The department started 170,000 units into production during the month and transferred 190,000 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