How do I calculate the equivalent units of production for conversion?

Richards Corporation uses the FIFO method of process costing. The following information is available for October in its Fabricating department:

	Units	Direct materials Percent Complete	Conversion Percent Complete
Beginning work in process inventory	92,000	80%	25%
Units started and completed	262,000
Units completed and transferred out	354,000
Ending work in process inventory	36,000	30%	10%

Production cost information for the Fabricating department follows.

Beginning work in process
Direct materials	$ 49,200
Conversion	91,700	$ 140,900
Costs added this period
Direct materials	$ 744,600
Conversion	931,300	$ 1,675,900