Richards Corporation uses the weighted-average method of process costing. The following information is available for October in its Fabricating department: Direct materials Conversion Percent 22 Units Percent Complete Beginning work in process inventory Units started and completed 86,000 70% Complete 258 262,000 Units completed and transferred out 348,000 Ending work in process inventory 33,000 40% 10% Production cost information for the Fabricating department follows. Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion. $ 104,760 85,700 $ 190,460 $ 725,040 925,300 1,650,340 Calculate the equivalent units of production for conversion. Multiple Choice 351,300 301,000 329,800 229,000 361,200