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 30,000 15,000 Materials 57% 77% Conversion 28% 42% The department started 168,000 units into production during the month and transferred 183,000 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