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 Me Choice 419.500 390.300. O O 288.100 346.500 317,300