Clonex Labs, Inc., uses a process costing system. The following data are available for one department for October: Percent Completed Units Materials Conversion Work in process, October 1 54,000 90% 60% Work in process, October 31 28,000 73% 53% The department started 386,000 units into production during the month and transferred 412,000 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.