Sparky Corporation uses the FIFO method of process costing. The following information is available for February in its Molding department:

Units Direct materials Percent Complete Conversion Percent Complete

Beginning work in process inventory $27,000100\%55\%$

Units started and completed $114,000$

Units completed and transferred out $141,000$

Ending work in process inventory $31,000100\%30\%$

Production cost information for the Molding department follows.

Beginning work in process

Direct materials $ $45,000$

Conversion $50,850$ $ $95,850$

Costs added this period

Direct materials $ $289,000$

Conversion $601,150$ $ $890,150$

Calculate the equivalent units of production for direct materials.

Multiple Choice

$203,000$

$149,400$

$145,000$

$181,300$

$114,000$