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 Conversion Units Materials 30,000 15,000 Work in process, October 1 Work in process, October 31 65% 30% 80% 40% The department started 175,000 units into production during the month and transferred 190,000 completed units to the next department. Required: Compute the equivalent units of production for October. Materials Conversion 30,006 39,750 Equivalent units of production