Lindex Company uses a process costing system. The following data are available for one departmentfor October: . Percent Completed Units Materials Conversion Work in process, October ! ...30,000 65% 30% Work in process, October 31 ..15,000 80% 40% The department started 175,000 units into production during the month and transferred 190,000 completed units to the next department. Required: Compute the equivalent units of production for October, assuming that the company uses the FIFO method of accounting for units and costs.