Clonex Labs, Incorporated, uses the FIFO method in its process costing system. The following data are available for one department for October: Units 27,000 Materials 56% Percent Completed Conversion 25% 38% Work in process, October 1 Work in process, October 31 14,000 84% The department started 171,000 units into production during the month and transferred 184,000 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