Richards Corporation uses the FIFO method of process costing. The following information is available for October in its Fabricating department:

UnitsDirect materials Percent CompleteConversion Percent CompleteBeginning work in process inventory80,00060%20%Units started and completed250,000Units completed and transferred out330,000Ending work in process inventory30,00040%10%

Production cost information for the Fabricating department follows.

Beginning work in processDirect materials$ 37,200Conversion79,700$ 116,900Costs added this periodDirect materials$ 646,800Conversion919,300$ 1,627,660

Calculate the equivalent units of production for conversion.

Select one:

a. 317,000

b. 333,000

c. 342,000

d. 294,000

e. 250,000