Sparky Corporation uses the FIFO method of process costing. The following information is available for February in its Molding Department: Units: Beginning Inventory: 31,000 units, 100% complete as to materials and 55% complete as to conversion. Units started and completed: 122,000. Units completed and transferred out: 153,000. Ending Inventory: 33,000 units, 100% complete as to materials and 30% complete as to conversion. Costs: Costs in beginning Work in Process - Direct Materials: $49,000. Costs in beginning Work in Process - Conversion: $54,850. Costs incurred in February - Direct Materials: $293,000. Costs incurred in February - Conversion: $605,150. Calculate the equivalent units of conversion.

Multiple Choice

• 219,000

• 145,850

• 155,000

• 195,900

• 122,000