Clonex Labs, Incorporated, uses the weighted-average method in its process costing system. The following data are available for one department for October: Units Percent Completed Materials Conversion Work in process, October 1 48,000 90% 60% Work in process, October 31 40,000 73% 49% The department started 401,000 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