Bryant Manufacturing produces its product in two sequential processing departments. During October, the first process finished and transferred $326,000$ units of its product to the second process. Of these units, $73,000$ were in process at the beginning of the month and $253,000$ were started and completed during the month. At month$-$end, $53,000$ units were in process. Using the FIFO method, compute the number of equivalent units of production for direct materials for the first process for October assuming that beginning work in process inventory is $30\%$ complete for direct materials cost and ending inventory is $80\%$ complete for direct materials cost.