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 Units 50,000 30,000 Percent Completed Materials Conversion 60% 47% 90% 71% The department started 394,000 units into production during the month and transferred 414,000 completed units to the next department. Required: Compute the equivalent units of production for October. Equivalent units of production Materials Conversion