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 Units 49,000 Materials 95 % Work in process, October 31 27,000 70 % Conversion 60 % 52% The department started 393,000 units into production during the month and transferred 415,000 completed units to the next department. Required: Compute the equivalent units of production for October. Equivalent units of production Materials Conversion