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 Percentage Completed Units 26,300 22,600 Materials 90% 70% Conversion 80% 40% The department started 274,000 units into production during the month and transferred 277,700 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. Materials Conversion Equivalent units of production