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 Work in process, October 1 Work in process, October 31 Units 53,000 28,000 Materials Conversion 90% 68% 60% 478 The department started 387,000 units into production during the month and transferred 412,000 completed units to the next department. Required: Compute the equivalent units of production for October. Equivalent units of production Materials Conversion