Richards Corporation uses the FIFO method of process costing. The following information is available for October in its Fabricating department: Direct materials Conversion Percent Percent Complete Complete 80% 20% Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory Units 81,000 251,000 332,000 30,500 30% 15% Production cost information for the Fabricating department follows $ 38,200 80,700 Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $ 118,900 $ 710,130 920,300 $ 1,630,430 Calculate equivalent units of production for direct materials