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 54,000 30,000 Materials 90% 73% Conversion 60% 51% The department started 385,000 units into production during the month and transferred 409,000 completed units to the next department. Required: Compute the equivalent units of production for October. Equivalent units of production Materials Conversion