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 45,000 33,000 Percent Completed Materials Conversion 90% 55% 75% 47% The department started 401,000 units into production during the month and transferred 413,000 completed units to the next department Required: Compute the equivalent units of production for August. Materials Conversion Equivalent units of production