Lindex Company manufactures a product that goes through three processing departments. Information relating to activity in the first department during October is given below: Percentage Completed Materials Conversion Work in process, Detober 1 Work in process, October 31 Units 27,600 20,100 601 The department started 245,000 units into production during the month and transferred 252,500 completed units to the next department Required: Compute the equivalert units of production for the first department average method of accounting for units and costs. ctober, assuming that the company uses the weighted- Materials Conversion Equivalent units of production