Clonex Labs, Inc., uses the weighted average method in its process costing system. The following data are available for one department for October Work in process, October 1 Work in process, October 31 Units 46,000 39,000 Percent Completed Materials Conversion 99% 60X 73% 47% The department started 399,000 units into production during the month and transferred 406,000 completed units to the next department Required: Compute the equivalent units of production for October Materials Conversion Equivalent units of production