Clonex Labs, Incorporated, uses the weighted-average method in its process costing system. The following data are available for one department for October. Units Percent Completed Materials Conversion Work in process, October 1 Work in process, October 31 45,000 35,000 95 60% 691 548 The department started 405,000 units into production during the month and transferred 415,000 completed units to the next department. Required: Compute the equivalent units of production for October. Equivalent units of production Materials Conversion