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 58% 33% 77% 44% Units 34,000 14,000 Work in process, October 1 Work in process, October 31 The department started 177,000 units into production during the month and transferred 197,000 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