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 46,000 90% 65%

Work in process, October 31 32,000 65% 51%

The department started 395,000 units into production during the month and transferred 409,000 completed units to the next department.

Compute the equivalent units of production for October for both materials and conversion.