Direct materials Conversion Percent Units Percent Complete 89,000 80% Complete 25% 268,000 357,000 34,500 30% 10% Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory Production cost information for the Fabricating department follows. Beginning work in process Direct materials $ 107,760 Conversion Direct materials 88,700 $196,460 Costs added this period $ 722,370 Conversion 928,300 1,650,670 Calculate equivalent units of production for direct materials.