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	98,000	80%	20%
Units started and completed	268,000
Units completed and transferred out	366,000
Ending work in process inventory	39,000	30%	15%

Production cost information for the Fabricating department follows.

Beginning work in process
Direct materials	$ 55,200
Conversion	97,700	$ 152,900
Costs added this period
Direct materials	$ 844,050
Conversion	937,300	$ 1,781,350

Calculate equivalent units of production for direct materials.

Multiple Choice

• 268,000

• 391,250

• 299,300

• 410,850

• 416,700