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 Units 49,000 31,200 Percent Completed Materials Conversion 95% 65% 66% 46% The department started 395,000 units into production during the month and transferred 413.000 completed units to the next department Required: Compute the equivalent units of production for October Materials Conversion Equivalent units of production