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: Percent completed Units Materiale conversion Work in process, August 1 51,000 900 55 Work in process, August 31 32,000 734 The department started 388,000 units into production during the month and transferred 407000 completed units to the next department Required: Compute the equivalent units of production for August Materials Conversion Equivalent units of production