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 27,000 21,000 Percent Completed Materials Conversion 60% 28% 83% 39% The department started 167.000 units into production during the month and transferred 173,000 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