Lindex Company uses a process costing system. The following data are available for one department for October:

The department started 390,000 units into production during the month and transferred 410,000 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 Work in process, October 1 Work in process, October 31 50.000 90% 30,000 70% 60% 50%