Clonex Labs, Inc. uses the weighted average 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 Complete Units Materials Conversion 54,000 85 30,000 55% 49% 67% The department started 384.000 units Into production during the month and transferred 408,000 completed units to the next department Required: Compute the equivalent units of production for October Materials Conversion Equivalent units of production