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	53,000	95%	65%
Work in process, October 31	26,000	74%	46%

The department started 385,000 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.

Materials Conversion Equivalent units of production 423,960