Clonex Labs, Incorporated, uses the FIFO method in its process costing system. The following data are available for one department for October. Percent Conpleted Haterials 63% Units Conversion 29% Work in process, October 1 Work in process, October 31 31,000 15,000 The department started 172,000 units into production during the month and transferred 188,000 compieted units to the next department. Required: Compute the equivalent units of production for materials and conversion for October Materials Conversion Equivalent units of production