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 Conversion 60% 524 Materials 50% 724 Units 52,000 Work in process, October 1 Work in process, October 31 38,000 The department started 399,000 units into production during the month and transferred 413,000 completed units to the next department. Required: Compute the equivalent units of production for October. Maria Am Corporation uses the weighted-average method in its process costing system. The Baking Department is one of the processing departments in its strudel manufacturing facility. In June in the Baking Department, the cost of beginning work in process inventory was $4,860, the cost of ending work in process inventory was $1,190, and the cost added to production was $25,200. Required: Prepare a cost reconciliation report for the Baking Department for June.