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Clonex Labs, Inc., uses the weighted average method in its process costing system. The following data are available for one department for October Work in process, October 1 Work in process, October 31 Units 51,000 40,000 Percent Completed Materials Conversion 85% 55% 70% 55% The department started 404,000 units into production during the month and transferred 415,000 completed units to the next department Required: Compute the equivalent units of production for October Materials Conversion Equivalent units of production