es 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 Percent Completed Units 47,000 39,000 Materials Conversion 85% 71% 65% 54% The department started 402,000 units into production during the month and transferred 410,000 completed units to the next department. Required: Compute the equivalent units of production for October. Equivalent units of production Materials Conversion