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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

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 45,000 95% 60%
Work in process, October 31 36,000 67% 51%

The department started 400,000 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.

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