Lindex Company uses a process costing system. The following data are available for one department for October: Percent Completed Units Materials Conversion Work in process, October 1 52,000 95% 60% Work in process, October 31 35,000 70% 54% The department started 395,000 units into production during the month and transferred 412,000 completed units to the next department. Required: Compute the equivalent units of production for October, assuming that the company uses the weighted-average method of accounting for units and costs. Equivalent units of production for: Materials & Conversion