Lindex Company uses a process costing system. The following data are available for one department for October.

Units Materials Conversion

Work in Process, October 1 50,000 90% 60%

Work in Process, October 31 30,000 70% 50%

The department started 390,000 units into production during the month and transferred 410,000 completed units to the next department.

Required:

Compute the equivalent units of production for October, assuming that the company uses the weighted average method of accounting for units and cost.

The table required is as such:

	Equivalent Units
	Materials	Conversion
Equivalent units of production.........................	431,000	425,000