Richards corporation uses the weighted-average method of process costing. the following information is available for october in its fabricating department: units: beginning inventory: 86,000 units, 70% complete as to materials and 25% complete as to conversion. units started and completed: 262,000. units completed and transferred out: 348,000. ending inventory: 33,000 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 conversion.