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 Completed Units Materials Conversion 46,000 95 60 40,000 735 505 The department started 401,000 units into production during the month and transferred 407,000 completed units to the next department Required: Compute the equivalent units of production for October Conversion Materials Equivalent units of production +