Sparky Corporation uses the FIFO method of process costing. The following information is available for February in its Molding department Direct materials Conversion Percent Percent Complete Complete 100% 60% Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory Units 35,000 130,000 165,000 35,000 100% 30% Production cost information for the Molding department follows. $ 53,000 58,850 Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $ 111,850 $ 297,000 609, 150 $ 906,150 Calculate the equivalent units of production for conversion