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 1	30,000	65%	30%
Work in process, October 31	15,000	80%	40%

The department started 175,000 units into production during the month and transferred 190,000 completed units to the next department.

Required:

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