Pumkin Pie Corporation uses the weighted average method of process costing. The following information is available for November in its Baking Department: Units: Beginning Inventory: 100,000 units, 80% complete as to materials and 25% complete as to conversion. Units started and completed: 290,000. Units completed and transferred out: 390,000. Ending Inventory: 40,000 units, 40% complete as to materials and 10% complete as to conversion. Calculate the equivalent units of conversion. 250,000 326,000 394,000 369,000 406,000