Sparky Corporation uses the FIFO method of process costing. The following Information is available for February in its Molding department Direct mat Units Percent Co Beginning work in process inventory 25,000 100% Units started and completed 110,000 Units completed and transferred out 135,000 Ending work in process inventory 30,000 1009 Production cost information for the Molding department follows. Beginning work in process Direct materials $ 43,000 Conversion 48,850 $ 91,850 Costs added this period Direct materials $ 287,000 Conversion 599,150 $ 886,150 Calculate the equivalent units of production for direct materials Multiple Choice 165,000 144,000 140,000 130,250