Clonex Labs, Incorporated, uses the FIFO method in its process costing system. The following data are available for one department for October: Units 26,000 Materials 60% Percent Completed Conversion 32% 37% Work in process, October 1 Work in process, October 31 19,000 75% The department started 178,000 units into production during the month and transferred 185,000 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