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 55,000 39,000 Percent Completed Materials Conversion 90% 65% 70% 50% The department started 396,000 units into production during the month and transferred 412,000 completed units to the next department Required: Compute the equivalent units of production for August. Materials Conversion Equivalent units of production