Jane Company uses a process costing system. The following data are available for one department for October: Percent Complete Units Materials Conversion Work in process, beginning 10,000 60% 30% Work in process, ending 5,000 80% 70% The department started 45,000 units into production during the month and completed and transferred 50,000 units to the next department. Assuming the weighted-average method is used, compute the equivalent units for material and conversion cost, respectively, for October. Example of Answer: 4000