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 Units 47,000 38,000 Equivalent units of production Percent Completed Conversion 60% 48% The department started 398,000 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. Materials Materials 85% 65% Conversion i