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 Work in process, October 1 Work in process, October 31 Units 55,000 27,000 Materials 90% 75% Conversion 60% 47% The department started 381,000 units into production during the month and transferred 409,000 completed units to the next department. Required: Compute the equivalent units of production for October. Materials Conversion Equivalent units of production