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) 25,900 units $ 36,800 $ 15,600 80,300 units $138,000 $238,000 16,100 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. Equivalent Units Materials Conversion