Bryant Manufacturing produces its product in two sequential processing departments: Ouring October, the first process finished and transferred 322,000 units of its product to the second process. Of these units, 71,000 were in process at the beginning of the month and 251,000 were started and completod during the month. At month-end, 51,000 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. Mutipie Choice. 313000. 341,500 384100 412,500 284700