Tech Labs, Inc., 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	48,000	85%	55%
Work in process, October 31	34,000	65%	51%

The department started 401,000 units into production during the month and transferred 415,000 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