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 Work in process, October 31. 47,000 28,000 85 60 67 47 The department started 395,000 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 Equivalent units of production Materials Conversion