Clonex Labs, Incorporated, uses the weighted-average method in its process costing system. The following data are available for one department for October: Percent Completed Work in process, October 1 Units 51,000 31,000 Materials 95% 67% Work in process, October 31 Conversion 65% 52% The department started 387,000 units into production during the month and transferred 407.000 completed units to the next department. Required: Compute the equivalent units of production for October Equivalent units of production Materials Conversion