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 38,000 100% 55% Units started and completed 136,000 Units completed and transferred out 174,000 Ending work in process inventory 36,500 100% 25% Production cost information for the Molding department follows. Beginning work in process Direct materials $ 56,000 Conversion 61,850 $ 117,850 Costs added this period Direct materials $ 300,000 Conversion 612,150 $ 912,150 Calculate the equivalent units of production for direct materials