Clonex Labs, Inc., uses a process costing system. The following data are available for one department for October:

The department started 175,000 units into production during the month and transferred 190.000 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 andcosts.

Percent Completed Units Materials Conversion 30,000 Work in process, October 1 30% 65% Work in process, October 31 15,000 40% 80%