Richards Corporation uses the weighted average method of process costing. The following information is available for October in its Fabricating department Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory Units 94,000 Direct materials Percent Complete Conversion Percent Complete 80% 25% 278,000 372,000 37,000 40% 15% Production cost information for the Fabricating department follows. Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $112,760 93,700 $ 206,460 $ 791,980 933,300 1,725,280 Calculate the equivalent units of production for conversion.