Clonex Labs, Inc., uses the weighted average method in its process costing system. The following data are available for one department for October: Percent Completed Materials Conversion 85% 65% 74% 49% Units 45,000 31,000 Work in process, October 1 Work in process, October 31 The department started 393,000 units into production during the month and transferred 407,000 completed units to the next department Required: Compute the equivalent units of production for October Materials Conversion Equivalent units of production