Clonex Labs, Incorporated, uses the FIFO method in its process costing system. The following data are available for one department for October: Percent Completed Units Materials Conversion Work in process, October 1 31,000 65% 32% Work in process, October 31 12,000 78% 45% The department started 172,000 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