Richards Corporation uses the FIFO method of process costing. The following information is available for October in its Fabricating department: Direct materials Conversion Percent Percent Complete Complete 60% 20% Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory Units 80,000 250,000 330,000 30,000 40% 10% Production cost information for the Fabricating department follows. $ 37,200 79,700 $ 116,900 Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $ 646,800 919,300 $ 1,627,660 Calculate the equivalent units of production for conversion