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 27,000 60% 34% 19,000 771 439 The department started 174,000 units into production during the month and transferred 182,000 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