Clonex Labs, Incorporated, uses the weighted-average method of process costing. The following data are available for one department for October: Percent Completed Work in process, October 1 Work in process, October 31 Units 52,000 30,000 Materials 95% 71% Conversion 55% 51% The department started 391,000 units into production during the month and transferred 413,000 completed units to the next department. Required: Compute the equivalent units of production for October. Equivalent units of production Materials Conversion