please help find direct materials

Richards Corporation uses the weighted average method of process costing. The following information is available for October in its Fabricating department Direct materials Percent Complete 708 Conversion Percent Complete 250 Units Beginning work in process inventory 82,000 Units started and completed 254,000 Units completed and transferred out 336,000 Ending work in process inventory 31,000 Production cost information for the Fabricating department follows 401 158 Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $ 100,760 81,700 $ 182,460 $ 718,480 921,300 1,639,780 Calculate equivalent units of production for direct materials Calculate equivalent units of production for direct materials. Multiple Choice 223,000 320,150 291000 340,650 Multiple Choice 223,000 320,150 291000 340,650 348,400