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	%	60	%
Work in process, October 31	29,000	72	%	46	%

The department started 393,000 units into production during the month and transferred 414,000 completed units to the next department.