Clonex Labs, Incorporated, uses the FIFO method in its process costing system. The following data are available for one department for October: Units Percent Completed Materials Conversion Work in process, October 1 34,000 57% 30% Work in process, October 31 17,000 76% 35% The department started 170,000 units into production during the month and transferred 187,000 completed units to the next department. Required: Compute the equivalent units of production for materials and conversion for October.