Richards Corporation uses the weighted-average method of process costing. The following information is available for October in its Fabricating Department:

Units: Beginning Inventory: 80,000 units, 60% complete as to materials and 20% complete as to conversion. Units started and completed: 250,000. Units completed and transferred out: 330,000. Ending Inventory: 30,000 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.