Exercise 5-2 Equivalent Units of Production-Weighted-Average Method [LO5-2] 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 54,000 85 % 60 % Work in process, October 31 39,000 70 % 49 % The department started 400,000 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.