Richards Corporation uses the FIFO method of process costing The following information is available for October in its Fabricating Department Units: Beginning Inventory: 99,000 units, 75% complete as to materials and 20% complete as to conversion Units started and completed: 269,000 Units completed and transferred out: 368,000 Ending Inventory: 39,500 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 conversion Multiple Choice 0 269,000 354125 o oo 324,400