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 Materials Conversion 95% 60 % 72% 51% Units 50,000 35,000 Work in process, August 1 Work in process, August 31 The department started 390,000 units into production during the month and transferred 405,000 completed units to the next department. Required: Compute the equivalent units of production for August. Materials Conversion Equivalent units of production