pls help!

Richards Corporation uses the FIFO method of process costing. The following information is available for October in its Fabricating Department: Units: Beginning Inventory: 87,000 units, 80% complete as to materials and 20% complete as to conversion Units started and completed: 257,000 Units completed and transferred out: 344.000 Ending Inventory: 33,500 units, 30% complete as to materials and 15% complete as to conversion Costs: Costs in beginning Work in Process - Direct Materials: $37,200 Costs in beginning Work in Process - Conversion: $79,700, Costs incurred in October - Direct Materials: $646,800. Costs incurred in October - Conversion: $919,300. Calculate the equivalent units of materials Multiple Choice 257,000 365.125 284,450 382.525 387,550