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 95% 50% 65% Units 54,000 39,000 Work in process, October 1 Work in process, October 31 The department started 399,000 units into production during the month and transferred 414,000 completed units to the next department. Required: Compute the equivalent units of production for October Materials Conversion Equivalent units of production