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, 20% complete for conversion) 25,500 units $ 36,400 $ 18,100 80,800 units $131,000 $235,000 15,900 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 Equivalent Units