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 $90,00070\%20\%$

Units started and completed $260,000$

Units completed and transferred out $350,000$

Ending work in process inventory $35,00040\%15\%$

Production cost information for the Fabricating department follows.

Beginning work in process

Direct materials $ $47,200$

Conversion $89,700$ $ $136,900$

Costs added this period

Direct materials $ $759,920$

Conversion $929,300$ $ $1,689,220$

Calculate the equivalent units of production for conversion.