Richards Corporation uses the weighted-average method of process costing. The following information is available for October in its Fabricating Department: Units: Beginning Inventory: 97,000 units, 70% complete as to materials and 25% complete as to conversion. Units started and completed: 284,000. Units completed and transferred out: 381,000. Ending Inventory: 38,500 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.

Multiple Choice

328,500

396,400

245,500

360,600

384,850

Calculate the equivalent units of conversion.

Multiple Choice

400,550

409,800

340,050

316,400

264,000