Richards Corporation uses the FIFO method of process costing. The following information is available for October in its Fabricating department:

Units Direct materials Percent Complete Conversion Percent Complete

Beginning work in process inventory $99,00075\%20\%$

Units started and completed $269,000$

Units completed and transferred out $368,000$

Ending work in process inventory $39,50040\%15\%$

Production cost information for the Fabricating department follows.

Beginning work in process

Direct materials $ $56,200$

Conversion $98,700$ $ $154,900$

Costs added this period

Direct materials $ $819,320$

Conversion $938,300$ $ $1,757,620$

Calculate the equivalent units of production for conversion.

$413,425$

$269,000$

$324,400$

$423,300$

$354,125$