Clonex Labs, Inc., uses the weighted-average method in its process costing system. The following data are available for one department for October: Percent Completed Work in process, October 1 Work in process, October 31 Units Materials Conversion 46,000 27,000 90 % 71% 55 % 50 % The department started 391,000 units into production during the month and transferred 410,000 completed units to the next department. Required Compute the equivalent units of production for October Materials Conversion Equivalent units of production