Sierra Co. has provided the following information: 25,300 units $ 36,200 $ 32,200 80,800 units Work in Process: Feb 1 (1008 complete for materials, 60% complete for conversion) Materials Conversion Units started February costs Materials Conversion Work in Process: Feb 28 (100% complete for materials, 20% complete for conversion) $126,000 $ 251,000 16,600 units Using the weighted average method of process costing, complete each of the following: a. How many units were completed and transferred to Finished Goods? Units completed and transferred b. Calculate equivalent units. Materials Conversion