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 Units 27,000 12,000 Percent Completed Materials Conversion 585 361 794 The department started 170,000 units into production during the month and transferred 185,000 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