Clonex Labs, Inc., uses the FIIFO 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 Work in process, October 31 33,000 12,000 59% 34% 75% 39% The department started 177,000 units into production during the month and transferred 198,000 completed units to the next department. Required: Compute the equivalent units of production for materials and conversion for October. Materials Conversion 81,900X Equivalent units of production 157,500