Production cost information for the Fabricating department follows. Calculate equivalent units of production for direct materials

Richards Corporation uses the FIFO method of process costing. The following information is available for October in its Fabricating department: Direct materials Conversion Percent 98,000 268,000 366,000 39,000 Units Percent Complete Complete Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory Production cost information for the Fabricating department follows. Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $ 55,200 97,700 $ 844,050 937,300 $ 152,900 Calculate equivalent units of production for direct materials.