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 Units 46,000 35,000 Percent Completed Materials Conversion 90 55 671 481 The department started 403,000 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, Materials Conversion Equivalent units of production