Richards Corporation uses the FIFO method of process costing. The following information is available for October in its Fabricating department: Direct materials Conversion Percent Units Percent Complete Beginning work in process inventory 88,000 70% Complete 20% Units started and completed 258,000 Units completed and transferred out 346,000 Ending work in process inventory 34,000 40% 15% Production cost information for the Fabricating department follows. Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $ 45,200 87,700 $ 132,900 $ 710,740 927,300 $1,638,040 Calculate the equivalent units of production for conversion. 258,000 O O 333,500 306,800 O 385,100 393,600