Clonex Labs, Incorporated, uses the FIFO method in its process costing system. The following data are available for one department for October:

The department started $177,000$ 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.

$\backslash$table$[[,$Materials,Conversion$],[$Equivalent units of production,,$]]$