Clonex Labs, Incorporated, uses the weighted-average 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 50,000 950 550 Work in process, October 31 36,000 680 490 The department started 400,000 units into production during the month and transferred 414,000 completed units to the next department Required: Compute the equivalent units of production for October Materials Conversion Equivalent units of production