Sierra Co. has provided the following information: Work in Process: Feb 1 (100% complete for materials, 60% complete for conversion) Materials Conversion Units started February costs Materials Conversion Work in Process: Feb 28 (100% complete for materials, 208 complete for conversion) 26,800 units $ 35,800 $ 38,400 81,600 units $128,000 $237,000 15,800 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.