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	34,000	58	%	25	%
Work in process, October 31	15,000	83	%	44	%

The department started 167,000 units into production during the month and transferred 186,000 completed units to the next department.

Required:

Assuming the company uses the FIFO method, compute the equivalent units of production for materials and conversion for October.