Units: Beginning Inventory: 92,000 units, 80% complete as to materials and 25% complete as to conversion. Units started and completed: 274,000. Units completed and transferred out: 366,000. Ending Inventory: 36,000 units, 30% 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 materials.