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

Percent Completed
Units	Materials	Conversion
Work in process, October 1	48,000	85%	60%
Work in process, October 31	32,000	66%	51%

The department started 397,000 units into production during the month and transferred 413,000 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 costs.

Materials Conversion Equivalent units of production: