Sparky Corporation uses the FIFO method of process costing. The following information is available for February in its Molding Department: Units: Beginning Inventory: 36,000 units, 100% complete as to materials and 55% complete as to conversion. Units started and completed: 132,000. Units completed and transferred out: 168,000 Ending Inventory: 35,500 units, 100% complete as to materials and 30% complete as to conversion. Costs: Costs in beginning Work in Process - Direct Materials: $54,000. Costs in beginning Work in Process - Conversion: $59,850. Costs incurred in February - Direct Materials: $298,000. Costs incurred in February - Conversion: $610,150. Calculate the equivalent units of conversion. 158,850 132,000 214,150 239,000 167,500