Handy Products Company manufactures a product that goes through three processing departments. Information relating to activity in the first department during October is given below: Work in process, October 1. Work in process, October 31 Units 25,000 15,000 90% 100% Percentage Completed Materials Conversion 60% 50% The department started 195,000 units into production during the month and transferred 205,000 completed units to the next department. Required: Compute the equivalent units of production for the first department for October, assuming that the company uses the weighted- average method of accounting for units and costs. Equivalent units of production Materials Conversion