Bryant Manufacturing produces its product in two sequential processing departments. During Octobec, the first peocess finished and transferred 3ps ,000 units of its product to the second process. Of these units, 62,000 were in process at the beginning of the month and 242,000 were staned and completed during the month. At month-end, 42,000 units were in process. Using the fIFO method, compute the number of ectivalent units of production for direct materials for the process assuming that beginning work in process ifventary is 603 complete for direct materials cost and ending inventory is 20% complete for direct materinis cost. Mulviple Choice 337,200 32.400 300000 287600 275,200