Clonex Labs, Incorporated, uses the weighted-average method of process costing. The following data are available for one department for October: Percent Completed Work in process, October 1 Work in process, October 31 Units 55,000 33,000 Materials 95% 72% Conversion 60% 51% The department started 386,000 units into production during the month and transferred 408,000 completed units to the next department. Required: Compute the equivalent units of production for October. Equivalent units of production Materials Conversion