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 53,000 95% 65%
Work in Process: October 31 26,000 67% 52%
The department started 380,000 units into production during the month and transferred 407,000 completed units to the next department.
Required: Compute the equivalent units of production for October (materials and conversion), assuming that the company uses the weighted-average method of accounting for units and costs.