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 89,000 80 Complete 259 Units started and completed 259,000 Units completed and transferred out 348,000 Ending work in process inventory 34,500 30% 10 Production cost information for the Fabricating department follows. Beginning work in process Direct materials Conversion $ 46,200 88,700 $ 134,900 Costs added this period $ 722,370 928,300 $ 1,650,670 Direct materials Conversion Calculate equivalent units of production for direct materials.