Saved Help Save & Salt Julim Sparky Corporation uses the FIFO method of process costing. The following information is available for February in its Molding department Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory Direct materials Conversion Percent Units Percent Complete Complete 43,000 100% 60% 146,000 189,000 39,000. 100% 30% Production cost information for the Molding department follows. Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $ 61,000 66,850 $ 127,850 $305,000 617,150 $ 922,150 Calculate the equivalent units of production for direct materials.