Clonex Labs, Incorporated, uses the weighted-average 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 Percent Completed Units 54,000 29,000 Materials 85% Conversion 60% 69% 45% The department started 383,000 units into production during the month and transferred 408,000 completed units to the next department. Required: Compute the equivalent units of production for October Equivalent units of production Materials Conversion