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 Units Materials Conversion Work in process, October 1 53,000 95 65% Work in process, October 31 35,000 66% 54% The department started 388,000 units into production during the month and transferred 406,000 completed units to the next department Required: Compute the equivalent units of production for October Materials Conversion Equivalent units of production