25 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 01 12:36 Beginning work in process inventory Units started and completed 42,000 100% 55% 144,000 Units completed and transferred out 186,000 Ending work in process inventory 38,500 100% 25% Production cost information for the Molding department follows. Beginning work in process Direct materials Conversion $ 60,000 65,850 $ 125,850 Costs added this period $ 304,000 Conversion 616,150 $ 920,150 Direct materials Calculate the equivalent units of production for direct materials. Multiple Choice 263,000 234,125 182,500 189,850 144,000