4 Sparky Corporation uses the weighted-average method of process costing. The following information is available for February in its Molding department: Units Direct materials Percent Complete Conversion Percent 00:56:07 Beginning work in process inventory 42,000 100% Complete 55% Units started and completed 144,000 Units completed and transferred out 186,000 Ending work in process inventory 38,500 100% 25% eBook Production cost information for the Molding department follows. Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $ 60,000 65,850 $ 125,850 $ 304,000 616,150 920,150 Calculate the equivalent units of production for direct materials.