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

Clonex Labs, Inc., uses a process costing system. The following data are available for one department for October: Work in process, October 1 Work in process, October 31 Units Materials Conversion 51,000 85% 28,000 67% 60% 47% The department started 383,000 units into production during the month and transferred 406,000 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