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 Units 47,800 31,800 Percent Completed Materials Conversion 90% 60% 70% 53% Work in process, October 31 The department started 391,000 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