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 80,000 60% 20% Units started and completed 250,000 Units completed and transferred out 330,000 Ending work in process inventory 30,000 40% 10% Production cost information for the Fabricating department follows. Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $37,200 79,700 $116,900 $708,360 919,300 $1,627,660 Calculate equivalent units of production for direct materials, 342,000 317,000 333,000 250,000 294,000