Clonex Labs, Incorporated, uses the FIFO method in its process costing system. The following data are available for one department for October 324 Percent Completed Units Materials Conversion Work in process, October 1 26,080 604 Work in process, October 31 19,000 75% 374 The department started 178,000 units into production during the month and transferred 185,000 completed units to the next department Required: Compute the equivalent units of production for materials and conversion for October. Materials Conversion Equivalent units of production