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 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.

Q19