Clonex Labs, Incorporated, uses the FIFO method in its process costing system. The following data are available for one department for October: Percent Completed Work in process, October 1 Work in process, October 31 Units 30,000 12,000 Materials 55% 81% Conversion 33% 38% The department started 180,000 units into production during the month and transferred 198,000 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