O'Farrell 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 1st - 50,000 units: Direct material: 100% complete, cost of $120,000 Conversion: 40% complete, cost of 34.400 Balance in work in process, October 1st $154,400 Units started during October 200,000 Units completed during October and transferred out to FG inventory 190,000 Work in process, October 31st: Direct material: 100% complete Conversion: 60% complete $492,500 Costs incurred during October: Direct material Conversion costs: Direct labour Applied Manufacturing Overhead $87,450 262.350 $349.800 Required: Using the weighted average method of process costing, calculate the total equivalent units with respect to Direct Materials and Conversion