Tech Labs, Inc., uses a process costing system. The following data are available for one department for October Percent Completed Work in process, October 1 Work in process, October 31 Units Materials Conversion 50,000 31,000 90% 65% 60% 45% The department started 386,000 units into production during the month and transferred 405,000 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 Materials Conversion Equivalent units of production