Bryant Manufacturing produces its product in two sequential processing departments. During October, the first process finished and transferred 306,000 units of its product to the second process. Of these units, 63,000 were in process at the beginning of the month and 243,000 were started and completed during the month. At month-end, 43,000 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 pr