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 200,000 completed units to the next department.

Required:

Compute the equivalent units of production for October, assuming that the company uses the weighted average cost method of accounting for units and costs.

Percentage Completed Materials Conversion Units Work in process, October 1 45,000 60% 70% 20% Work in process, October 31 20,000 50%