Clonex Labs, Incorporated, uses the FIFO method in its process costing system. The following data are available for one department for October:

Units Percent Completed

Materials Conversion

Work in process, October $134,00055\%26\%$

Work in process, October $3121,00082\%38\%$

The department started $174,000$ units into production during the month and transferred $187,000$ completed units to the next department.

Required:

Compute the equivalent units of production for materials and conversion for October.