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 65% 30% B0% 40% Units 30,000 15,000 Work in process, October 1 Work in process, October 31 The department started 175,000 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 190,000 Conversion 190,000 Equivalent units of production