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 Work in process, October 1 Work in process, October 31 Units 31,300 23, 300 Materials 90% 70% Conversion 80% 50% The department started 234,000 units into production during the month and transferred 242,000 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. Materials Conversion Equivalent units of production