Clonex Labs, Incorporated, uses the weighted-average 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 46,000 34,000 Materials Conversion 85% 68% 55% 55% The department started 397,000 units into production during the month and transferred 409,000 completed units to the next department. Required: Compute the equivalent units of production for October. Equivalent units of production Materials Conversion