OFarrell Manufacturing Inc. manufactures components used in the telecommunications industry. The following data have been compiled for the month of October. Direct material is added at the beginning of the production process. Conversion activity occurs uniformly throughout the production process:

Work in process, October 1^st 50,000 units:

Direct material: 100% complete, cost of $120,000

Conversion: 40% complete, cost of 34,400

Balance in work in process, October 1^st $154,400

Units started during October 200,000

Units completed during October and transferred out to FG inventory 190,000

Work in process, October 31^st:

Direct material: 100% complete

Conversion: 60% complete

Costs incurred during October:

Direct material $492,500

Conversion costs:

Direct labour $87,450

Applied Manufacturing Overhead 262,350

$349,800

Required: Using the weighted average method of process costing, calculate the total equivalent units with respect to Direct Materials and Conversion.