Beginning Inventory: 34,000 units, 100 % complete as to materials and 55% complete as to conversion. Units started and completed: 128,000. Units completed and transferred out: 162,000. Ending Inventory: 34,500 units, 100% complete as to materials and 35% complete as to conversion. Costs: Costs in beginning Work in Process - Direct Materials: $52,000. Costs in beginning Work in Process Conversion: $57,850. Costs incurred in February - Direct Materials: $296,000. Costs incurred in February - Conversion: $608,150. Calculate the equivalent units of conversion. Multiple Choice 196,500 135,725 128,000 174,075