Richards Corporation uses the FIFO method of process costing. The following information is available for October in its Fabricating Department Units: Beginning Inventory: 91,000 units, 80% complete as to materials and 25% complete as to conversion Units started and completed: 261.000. Units completed and transferred out: 352,000. Ending Inventory: 35,500 units, 40% 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 1 0 261000 0 O 370.075 0 203.400 0