TB MC Qu. 16-113 (Algo) Richards Corporation uses the weighted-average...

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

	Units	Direct materials Percent Complete	Conversion Percent Complete
Beginning work in process inventory	99,000	75%	20%
Units started and completed	288,000
Units completed and transferred out	387,000
Ending work in process inventory	39,500	40%	15%

Production cost information for the Fabricating department follows.

Beginning work in process
Direct materials	$ 117,760
Conversion	98,700	$ 216,460
Costs added this period
Direct materials	$ 819,320
Conversion	938,300	1,757,620

Calculate the equivalent units of production for conversion.

Multiple Choice

• 248,500

• 373,125

• 328,550

• 392,925

• 402,800