Richards Corporation uses the weighted average method of process costing. The following information is available for October in its Fabricating Department Units: Beginning Inventory: 95,000 units, 70% complete as to materials and 20% complete as to conversion Units started and completed: 280,000 Units completed and transferred out: 375.000, Ending Inventory: 37.500 units, 30% 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 359,750 319,750 378.750 386,250