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 ork in process, October , Units 45,000 27,000 Percent Completed Materials Conversion 85% 60% 70% 45% 95.000 95% de The department started 390,000 units into production during the month and transferred 408,000 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