Clonex Labs, Inc., uses the FIFO method in its process costing system. The following data are available for one department for October: Work in process, October 1 Work in process, October 31 Percent Completed Units Materials Conversion 33,000 598 265 13,000 82 43 The department started 166,060 units into production during the month and transferred 186,000 completed units to the next department Required: Compute the equivalent units of production for materials and conversion for October. Materials Conversion Equivalent units of production