Sparky Corporation uses the FIFO method of process costing. The following information is available for February in its Molding Department:

Units:

Beginning Inventory: 38,000 units, 100% complete as to materials and 55% complete as to conversion.

Units started and completed: 136,000.

Units completed and transferred out: 174,000.

Ending Inventory: 36,500 units, 100% complete as to materials and 25% complete as to conversion.

Costs:

Costs in beginning Work in Process - Direct Materials: $56,000.

Costs in beginning Work in Process - Conversion: $61,850.

Costs incurred in February - Direct Materials: $300,000.

Costs incurred in February - Conversion: $612,150.

Calculate the equivalent units of materials.