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

Percent Completed

Conversion Units Materials

Work in process, October 1 30,000 65% 30%

Work in process , October 31 15,000 80% 40%

The department started 175,000 units into production during the month and transferred 190,000 completed units to the next department.

Compute the equivalent units of production for October assuming that the company uses the FIFO method of accounting for units and cost.