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

Percent Completed Materials Conversion 85% 55% 70% 52% Units 53,000 34,000 Work in process, October 1 Work in process, October 31 The department started 388,000 units into production during the month and transferred 407,000 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