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 33,000 20,000 Percent Completed Materials Conversion 60% 278 818 408 The department started 179,000 units into production during the month and transferred 192,000 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