Clonex Labs, Incorporated, uses the FIFO 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 Percent Completed Units 35,000 21,000 Materials 64% 79% Conversion 27% 37% The department started 177,000 units into production during the month and transferred 191,000 completed units to the next department. Required: Compute the equivalent units of production for materials and conversion for October. Materials Conversion Equivalent units of production