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 Beginning work in process inventory 33,000 100% Complete 55% Units started and completed 126,000 Units completed and transferred out 159,000 Ending work in process inventory 34,000 100% 308 Production cost information for the Molding department follows. Beginning work in process Direct materials Conversion $ 51,000 56,850 $ 107,850 Costs added this period $ 295,000 Conversion 607,150 $ 902,150 Direct materials Calculate the equivalent units of production for conversion. Multip Chole 160,000