Richards Corporation uses the weighted average method of process costing. The following information is available for October in its Fabricating Department: Units: Beginning Inventory: 83,000 units, 70% complete as to materials and 25% complete as to conversion. Units started and completed: 256,000. Units completed and transferred out: 339,000. Ending Inventory: 31,500 units, 40% complete as to materials and 10% complete as to conversion Costs: Costs in beginning Work in Process - Direct Materials: $37,200. Costs in beginning Work in Process - Conversion: $79,700. Costs incurred in October - Direct Materials: $646,800. Costs incurred in October - Conversion: $919,300. Calculate the equivalent units of materials. 293,500 321,400 351,600 224,500 342,150