Sparky Corporation uses the FIFO method of process costing. The following information is available for February in its Molding department Direct materials Percent Complete 100% Conversion Percent Complete 60% Units Beginning work in process inventory 43,000 Units started and completed 146,000 Units completed and transferred out 189,800 Ending work in process inventory 39,000 Production cost Information for the Molding department follows 100% 30% $ 61,000 66,850 $ 127,850 Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $ 305,800 617,150 $ 922, 15e Calculate the equivalent units of production for direct materials