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 54,000 40,000 Percent completed Materials Conversion 90% 65% 67% 53% The department started 391,000 units into production during the month and transferred 405.000 completed units to the next department Required: Compute the equivalent units of production for October Materials Conversion Equivalent of production