Clonex Labs, Incorporated, uses the FIFO method of process costing. The following data are available for one department for October. Work in process, October 1 Work in process, October 31 Percent Completed Units 29,000 13,000 Materials 64% Conversion 29% 79% 41% The department started 176,000 units into production during the month and transferred 192,000 completed units to the next department. Required: Compute the equivalent units of production for materials and conversion for October. Equivalent units of production Materials Conversion