United Clinical Laboratories is a medical laboratory located in Minnesota. United Clinical Laboratories uses the weighted-average method in its process costing system. For the month of August, the following data are available for one department: Work in process, August 1 Work in process, August 31 Units 54,000 25,000 Percent Completed Materials 90 % 68% Conversion 55 % 51 % The department started 377,000 units into production during the month and transferred 406,000 completed units to the next department. Required: Compute the equivalent units of production for August. Materials Conversion Equivalent units of production