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% 55% Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory Units 34,000 128,000 162,000 34,500 100% 35% Production cost information for the Molding department follows. $ 109,850 Beginning work in process Direct materials $ 52,000 Conversion 57,850 Costs added this period Direct materials $ 296,000 Conversion 608, 150 Calculate the equivalent units of production for conversion $.904,150 Mutile Choice Multiple Choice 231,000 155,375 208,575 129.000 162.500