Clonex Labs, Incorporated, uses the weighted-average method in its process costing system. The following data are available for one department for October: Percent Completed Units Materials Conversion Work in process, October 1 49,000 95% 60% Work in process, October 31 27,000 71% 48% The department started 385,000 units into production during the month and transferred 407,000 completed units to the next department. Required: Compute the equivalent units of production for October. Materials Conversion Equivalent units of production