Clonex Labs, Incorporated, uses the FIFO method in its process costing system. The following data are available for one department for October Percent Completed Units Materials Conversion Work in process, October 1 34,800 569 29 Work in process, October 31 17,000 854 445 The department started 168,000 units into production during the month and transferred 185,000 completed units to the next department Required: Compute the equlvalent units of production for materials and conversion for October Materials Conversion Equivalent units of production