1. The company uses the weighted-average method in its process costing system. The following data are available for one department for October. October, 1: work in process contained 30000 units, % completion of materials and conversion 65% and 30% respectively. October, 31: work in process contained 15000 units, % completion of materials and conversion 80% and 40% respectively. The department started 175000 units into production during the month and transferred 190000 completed units to the next department. Required: Compute the equivalent units of production for October