Bryant Manufacturing produces its product in two sequential processing departments. During October, the first process finished and transferred $328,000$ units of its product to the second process. Of these units, $74,000$ were in process at the beginning of the month and $254,000$ were started and completed during the month. At month$-$end, $54,000$ units were in process. Using the FIFO method, compute the number of equivalent units of production for direct materials for the process assuming that beginning work in process inventory is $60\%$ complete for direct materials cost and ending inventory is $20\%$ complete for direct materials cost.

Multiple Choice

$368,400.$

$338,800.$

$324,000.$

Prev

$15$ of $20$

Next