Lindex Company uses a process costing system. The following data are available for one department for October: Percent Completed Units Materials Conversion Work in process, October 1 48,000 85% 65% Work in process, October 31 38,000 69% 54% The department started 396,000 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, assuming that the company uses the weighted-average method of accounting for units and costs. Materials Conversion Equivalent units of production