Clonex Labs, Inc. uses a process costing system. The following data are available for one department for October: Units 45,000 20,000 Work in process, October 1 Work in process. October 31 Percentage Completed Materials Conversion 60% 70% 50% 20% 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. Materials Conversion Equivalent units of production