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 52,000 27,000 Materials Conversion 95% 72% 60% 51% The department started 382,000 units into production during the month and transferred 407,000 completed units to the next department. Required: Compute the equivalent units of production for October. Equivalent units of production Materials Conversion 429,440 410,770