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 95 % 55 % Work in process, October 31 26,000 72 % 47 % The department started 385,000 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.