Davies Co. is a manufacturer that uses a process costing system. At the beginning of the month of October, the firms Assembly Department had a beginning inventory of 53,650 units, which were 100% complete with respect to direct materials and 45% complete with respect to conversion costs. During the month of October, the department started 214,820 units. At the end of the month of October, a physical count indicated the department had an ending inventory of 50,880 units, which are 90% complete with respect to direct materials and 65% complete with respect to conversion costs. The beginning inventory had direct materials costs of $197,350 and conversion costs of $132,495. During the month of October, the department incurred direct materials costs of $600,250 and conversion costs of $481,020. Assuming the weighted average method is used, the equivalent units of production (EUP) with respect to conversion costs are:

	a.	50,880
	b.	174,506
	c.	217,590
	d.	250,662
	e.	263,382