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 Units started and completed 44,000 100% Complete 55% 148,000 Units completed and transferred out Ending work in process inventory 192,000 39,500 100% 35% Production cost information for the Molding department follows. Beginning work in process Costs added this period Direct materials Conversion Direct materials Conversion Calculate the equivalent units of production for direct materials. $ 62,000 67,850 $ 129,850 $ 306,000 618,150 $ 924,150 Multiple Choice 148,000 245,325 271,000 199,400 187,500