sparky Corporation uses the FIFO method of process costing. The following information is available for February in its Molding Department Units: Beginning Inventory: 34,000 units, 100% complete as to materials and 55% complete as to conversion Units started and completed: 128,000. Units completed and transferred out: 162,000. Ending Inventory: 34,500 units, 100% complete as to materials and 35% complete as to conversion. X 3.50 Costs: Costs in beginning Work in Process - Direct Materials: $52,000 Costs in beginning Work in Process - Conversion: $57,850. Costs incurred in February - Direct Materials: $296.000. Costs incurred in February - Conversion: $608,150. Calculate the equivalent units of conversion Multiple Choice 0 0 O 162,500