QUESTION 11 Units Richards Corporation uses the FIFO method of process costing. The following information is available for October in its Fabricating department: Direct materials Percent Complete Conversion Percent Complete Beginning work in process inventory 92,000 80% Units started and completed 262,000 Units completed and transferred out 354,000 Ending work in process inventory 36,000 30% 25% 10% Production cost information for the Fabricating department follows. Beginning work in process Direct materials Conversion $ 49,200 91,700 $ 140,900 Costs added this period Direct materials Conversion $ 744,600 931,300 $1,675,900 Calculate the equivalent units of production for conversion. 393,600 400,800 300,400 334,600