Sparky Corporation uses the FIFO method of process costing. The following information is available for February in its Molding department Direct materials Conversion Percent Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory Units Percent Complete 29,000 1008 Complete 60% 118,000 147,000 32,000 100% 258 Production cost information for the Molding department follows. Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $ 47,000 52,850 $ 99,850 $ 291,000 603,150 $ 894,150 Calculate the equivalent units of production for direct materials. Multiple Choice Multiple Choice 211,000 187,000 150,000 150,400 118,000