MC Qu. 109 Sparky Corporation uses the weighted-average... Sparky Corporation uses the weighted-average method of process costing. The following information is available for February in its Molding Department Units: Beginning inventory: 25,000 units, 100% complete as to materials and 55% complete as to conversion. Units started and completed: 110,000. Units completed and transferred out: 135,000. Ending inventory: 30,000 units, 100% complete as to materials and 30% complete as to conversion. Costs: Costs in beginning Work in Process Direct Materials: $43,000. Costs in beginning Work in Process Conversion: $48,850 Costs incurred in February Direct Materials: $287000. Costs incurred in February Conversion: $599,150. Calculate the equivalent units of conversion. 130 250 MacBook Air