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Richards Corporation uses the fifo method of process costing The foliowing information is avallable for October in its Fabricating department: Production cost information for the Fabricating department follows Beginning work in process Direct matersals Conversion Costs added this period Direct materials Conversion 538,200 80,700$118,900 $710,130 928,300$1,638,430 Calculate the equivalent units of production for conversion Multiple Choice 251,000 320.375 284,450 367,075