Clonex Labs, Incorporated, uses the weighted-average method of process costing. The following data are available for one department for October: Percent Completed Units Materials Work in process, October 1 49,000 35,000 85% 68% Conversion 55% 50% Work in process, October 31 The department started 399,000 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