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 51,000 32,000 Materials 90% 75% Conversion 55% 53% The department started 389,000 units into production during the month and transferred 408,000 completed units to the next department. Required: Compute the equivalent units of production for October. Equivalent units of production Materials Conversion