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Exercise 5S-1 (Static) Computation of Equivalent Units of Production-FIFO Method [LO 5S-6] Clonex Labs, Incorporated, uses the FIFO method in its process costing system. The following data are available for one departme for October: 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 materials and conversion for October