Clonex Labs, Incorporated, uses the FIFO method in its process costing system. The following data are available for one department for October: Work in process, October 1 Work in process, October 31 Units 26,000 16,000 Percent Completed Materials Conversion 59% 26% 81% 36% The department started 174,000 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