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 1009 55% 03 Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory Units 25,000 110,000 135,000 30,000 100% 30% Production cost information for the Molding department follows, $ 43,000 48,850 $ 91,850 Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $ 287,000 599,150 $ 886,150 Calculate the equivalent units of production for conversion