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	28,000	64	%	27	%
Work in process, October 31	20,000	82	%	40	%

The department started 167,000 units into production during the month and transferred 175,000 completed units to the next department.

Required:

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