Clonex Labs, Incorporated, uses the FIFO method in its process costing system. The following data are available for one department for October: Percent Completed Materials Conversion 64% 27% 78% 43% Units 29,000 14,000 Work in process, October 1 Work in process, October 31 The department started 175,000 units into production during the month and transferred 190,000 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