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	31,000	58%	33%
Work in process, October 31	13,000	78%	35%

The department started 173,000 units into production during the month and transferred 191,000 completed units to the next department.

Required:

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