RSTN Co. produces its product through two sequential processing departments. Direct materials and conversion are added to the product evenly throughout the process. The company uses monthly reporting periods for its process costing system. During October, the company finished and transferred 185,000 units of its product to Department 2. Of these units, 38,000 were in process at the beginning of the month and 147,000 were started and completed during the month. The beginning work in process inventory was 35% complete. At the end of the month, the work in process inventory consisted of 29,000 units that were 90% complete. Compute the number of equivalent units of production for October. Use the FIFO method.