Richards Corporation uses the FIFO method of process costing. The following information is available for October in its Fabricating Department Units Beginning Inventory: 80,000 units, 60% complete as to materials and 20% complete as to conversion Units started and completed: 250,000 Units completed and transferred out 330,000 Ending Inventory 30,000 units, 40% complete as to materials and 10% complete as to conversion Costs Costs in beginning Work in Process - Direct Materials: $37.200. Costs in beginning Work in Process - Conversion: 579700, Costs incurred in October. Direct Materials: $646,800 Costs incurred in October - Conversion: 919,300. Calculate the equivalent units of materials