9)

Richards Corporation uses the weighted-average method of process costing. The following information is available for October in its Fabricating Department: Units: Beginning Inventory: 99,000 units, 75% complete as to materials and 20% complete as to conversion. Units started and completed: 288,000. Units completed and transferred out: 387,000. Ending Inventory: 39,500 units, 40% complete as to materials and 15% complete as to conversion. Costs: Costs in beginning Work in Process - Direct Materials: $37,200. Costs in beginning Work in Process - Conversion: $79,700. Costs incurred in October - Direct Materials: $646,800. Costs incurred in October - Conversion: $919,300. Calculate the equivalent units of materials.

Multiple Choice

• 248,500

• 373,125

• 328,550

• 392,925

• 402,800