Clonex Labs, Incorporated, uses the weighted-average method in its process costing system. The following data are department for October: Percent Completed Work in process, October 1 Work in process, October 31 Units 47,000 33,000 Materials 95% 71% Conversion 60% 53% The department started 392,000 units into production during the month and transferred 406,000 completed units to department. Required: Compute the equivalent units of production for October. Equivalent units of production Materials + Conversion