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	55,000	85	%	60	%
Work in process, October 31	33,000	71	%	53	%

The department started 390,000 units into production during the month and transferred 412,000 completed units to the next department.

Required:

Compute the equivalent units of production for October.

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	55,000	85	%	60	%
Work in process, October 31	33,000	71	%	53	%

The department started 390,000 units into production during the month and transferred 412,000 completed units to the next department.

Required:

Compute the equivalent units of production for October.

	Materials	Conversion
Equivalent units of production