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

	Units	Direct materials Percent Complete	Conversion Percent Complete
Beginning work in process inventory	32,000	100%	60%
Units started and completed	124,000
Units completed and transferred out	156,000
Ending work in process inventory	33,500	100%	25%

Production cost information for the Molding department follows.

Beginning work in process
Direct materials	$ 50,000
Conversion	55,850	$ 105,850
Costs added this period
Direct materials	$ 294,000
Conversion	606,150	$ 900,150

Calculate the equivalent units of production for direct materials.

Multiple Choice

• 223,000

• 197,875

• 157,500

• 158,575

• 124,000