Harrington Enterprises specializes in producing bottled fruit juice. The company employs the weighted$-$average method in its process costing system. During February, the company reported sales of $300,000$ bottles. Relevant inventory data for the month is as follows:

Inventory at February $1$:

Work in Process: None

Finished Goods: $75,000$ bottles

Inventory at February $28$:

Work in Process $(75\%$ complete with respect to conversion costs$)$: $24,000$ bottles

Finished Goods: $60,000$ bottles

Determine the equivalent units for conversion costs for February.

Group of answer choices

$285,000$ units

$303,000$ units

$300,000$ units

$309,000$ units