ABC Co. had the following information for the month of December. All direct materials were one hundred percent complete, and beginning materials cost $18,700.

Work in Process Inventory
Beginning balance @ 12/1: 340 units, 10% completed	$	22,000		Completed 1,010 units and transferred them to finished goods inventory	$	194,364
Direct materials		70,000
Direct labor		46,000
Overhead Property taxes		12,000
Depreciation		43,000
Utilities		27,000
Indirect labor		10,000
Ending balance @ 12/31: 385 units, 20% completed	$	35,636

Total equivalent units for conversion under the FIFO method are calculated to be: