Sparky Corporation uses the FIFO method of process costing. The following information is available for February in its Molding Department: Units: Beginning Inventory: 43,000 units, 100% complete as to materials and 60% complete as to conversion. Units started and completed: 146,000. Units completed and transferred out: 189,000. Ending Inventory: 39,000 units, 100% complete as to materials and 30% complete as to conversion. Costs: Costs in beginning Work in Process Direct Materials: $61,000. Costs in beginning Work in Process - Conversion: $66,850. Costs incurred in February - Direct Materials: $305,000 Costs incurred in February - Conversion: $617,150. Calculate the equivalent units of materials. 190,500 239,700 185,000 267,000 146,000