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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 Units

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
Units Materials Conversion
Work in process, October 1 50,000 90 % 55 %
Work in process, October 31 36,000 73 % 55 %

The department started 392,000 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.

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