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	27,000	63	%	34	%
Work in process, October 31	19,000	76	%	43	%

The department started 175,000 units into production during the month and transferred 183,000 completed units to the next department.

Required:

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