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 64% 28% 81% 42% Units 33,000 21,000 Work in process, October 1 Work in process, October 31 The department started 170,000 units into production during the month and transferred 182,000 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