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Clonex Labs, Incorporated, uses the FIFO method in its process costing system. The following data are available for one department for October:
| Units | Percent Completed |
Materials | Conversion |
Work in process, October 1 | 31,000 | 58% | 33% |
Work in process, October 31 | 13,000 | 78% | 35% |
The department started 173,000 units into production during the month and transferred 191,000 completed units to the next department.
Required:
Compute the equivalent units of production for materials and conversion for October.
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