Ch. 18 Ativa, Inc. manufactures Computer Screens. During February, Ativa's Fabrication Department started work on 10,500 models. During the month, the company completed 11,400 models, and transferred them to the Distribution Department. The company ended the month with 2200 models in ending inventory. There were 3100 models in beginning inventory. All direct materials costs are added at the beginning of the production cycle and conversion costs are added uniformly throughout the production process. The FIFO method of process costing is being followed. Beginning work in process was 25% complete as to conversion costs, while ending work in process was 55% complete as to conversion costs. Beginning inventory. Direct materials Conversion costs $19,900 $11,200 Manufacturing costs added during the accounting period. Direct materials Conversion costs $70,100 $240,200 What were the equivalent units for conversion costs during February 2022?