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	48,000	95	%	60	%
Work in process, October 31	25,000	66	%	48	%

The department started 392,000 units into production during the month and transferred 415,000 completed units to the next department.

Required:

	Materials	Conversion
Equivalent units of production