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	86,000	70%	25%
Units started and completed	256,000
Units completed and transferred out	342,000
Ending work in process inventory	33,000	40%	10%

Production cost information for the Fabricating department follows.

Beginning work in process
Direct materials	$ 43,200
Conversion	85,700	$ 128,900
Costs added this period
Direct materials	$ 725,040
Conversion	925,300	$ 1,650,340

Calculate equivalent units of production for direct materials.