Richards Corporation uses the FIFO method of process costing. The following information is available for October in its Fabricating department Units Direct materials Conversion PE Percent Complete Complete 80% 20% Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory 84,000 254,000 338,000 32,000 30% 15% Production cost information for the Fabricating department follows. Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $ 41,200 83,700 $ 124,900 $ 697,540 923,300 $ 1,620,840 Calculate equivalent units of production for direct materials