Percent Completed Units Materials Conversion Work in process, October 1 30,000 65% 30% Work in process, October 31 15,000 80% 40% The department started 175,000 units into production during the month and transferred 190,000 completed units to the next department. Compute the equivalent units of production for October assuming that the company uses the weighted-average method of accounting for units and costs. how is this computed?