Richards Corporation uses the weighted-average method of process costing. The following information is available for October in its Fabricating Department: Units: Beginning inventory: 94,000 units, 80% complete as to materials and 25% complete as to conversion. Units started and completed: 278,000. Units completed and transferred out: 372,000. Ending inventory: 37,000 units, 40% complete as to materials and 15% 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 conversion