Bryant Manufacturing produces its product in two sequential processing departments. During October, the first process finished and transferred $304,000$ units of its product to the second process. Of these units, $62,000$ were in process at the beginning of the month and $242,000$ were started and completed during the month. At month$-$end, $42,000$ units were in process. Using the FIFO method, compute the number of equivalent units of production for direct materials for the process assuming that beginning work in process inventory is $60\%$ complete for direct materials cost and ending inventory is $20\%$ complete for direct materials cost.

Multiple Choice

$337,200.$

$312,400.$

$300,000.$

$287,600.$

$275,200.$