Sparky Corporation uses the FIFO method of process costing. The following information is available for February in its Molding department: Direct materials Conversion Percent Units Percent Complete Complete Beginning work in process inventory 34,000 100% 55% Units started and completed 128,000 Units completed and transferred out 162,000 Ending work in process inventory 34,500 100% 35% Production cost information for the Molding department follows. Beginning work in process Direct materials Conversion Direct materials $ 52,000 57,850 $ 109,850 Costs added this period $ 296,000 Conversion 608,150 $ 904,150 Calculate the equivalent units of production for direct materials. Multiple Choice 128,000 170,900 208,575 231,000 162,500