Clonex Labs, Incorporated, uses the FIFO method in its process costing system. The following data are available for one department for October Units 29,000 Percent Completed Materials Conversion 648 27 784 43% Work in process, October 1 Work in process, October 31 14,000 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 Materials Conversion Equivalent units of production