Work in process, October 1 Work in process, October 31 Units 54,000 26,000 Percent Completed Materials Conversion 90% 60% 66% 50% The department started 383,000 units into production during the month and transferred 411,000 completed units to the next department. Required: Compute the equivalent units of production for October, assuming that the company uses the weighted- average method of accounting for units and costs. Materials Conversion Equivalent units of production