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 60X Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory Units 29,000 118,000 147,000 32,000 100% 25% Production cost information for the Molding department follows $ 47,000 52,850 $ 99,850 Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $ 291,000 603,150 $ 894,150 Calculate the equivalent units of production for conversion