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	25,400	90%	60%
Work in process, October 31	19,400	70%	40%

units 25400

19400

materials percentage 90% and 70%

Conversion percentage 60% and 40%

The department started 230,000 units into production during the month and transferred 236,000 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.