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Clonex Labs, Inc., uses the weighted-average method in its process costing system. The following data are...

Clonex Labs, Inc., 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 47,000 90 % 60 % Work in process, October 31 36,000 72 % 52 % The department started 395,000 units into production during the month and transferred 406,000 completed units to the next department.

Required: Compute the equivalent units of production for October.

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