00 8 Sparky Corporation uses the FIFO method of process costing. The following information is available for February in its Molding department Direct materials Conversion Percent Units Percent Complete Complete 31,000 100% 55 122,000 153,000 33,000 100% 30% 2 Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory Production cost information for the Molding department follows. Beginning work in process Direct materials Conversion Coste added this period Direct materials Conversion $ 49,000 54,850 $103,850 $293,000 605,150 $898,150 Calculate the equivalent units of production for direct materials. Multiple Choice 219,000