Clonex Labs, Inc., uses a process costing system. The following data are available for one department for October: Percent Completed Work in process, October 1 Work in process, October 31 Units Materials Conversion 47,000 85% 31,000 66% 55% 49% The department started 394,000 units into production during the month and transferred 410,000 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