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

UnitsMaterialsConversion

Work in process, October 148,00090%60%

Work in process, October 3138,00071%52%

The department started 403,000 units into production during the month and transferred 413,000 completed units to the next department.

Required:

Compute the equivalent units of production for October.

MaterialsConversion

Equivalent units of production