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 Percent Completed Units Materials Conversion 46,000 90 60% 29,000 734 549 The department started 394,000 units into production during the month and transferred 411,000 completed units to the next department Required: Compute the equivalent units of production for October Materials Conversion Equivalent units of production