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 Materials Conversion Work in process, August 1 51,000 90% 60% Work in process, August 31 29,eee 48% 69% The department started 393,000 units into production during the month and transferred 415.000 completed units to the next department Required: Compute the equivalent units of production for August Materials Conversion Equivalent units of production