Sierra Co. has provided the following information: Work in Process: Feb 1 26 , 100 units (1008 complete for materials, 608 complete for conversion) Materials $ 35 , 400 Conversion $ 32 , 800 points Units started 80 , 500 units February costs 01:19:07 Materials $126 , 000 Conversion $252 , 000 Work in Process: Feb 28 16,500 units (1008 complete for materials, 208 complete for conversion) 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