Sparky Corporation uses the FIFO method of process costing. The following information is available for February in its Molding department Direct materials Percent Complete Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory Production cost information for the Molding department follows. Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $ 45,000 50,850 $ 289,000 601,150 Calculate the equivalent units of production for conversion. Units 27,000 114,000 141,000 31,000 $ 95,850 $ 890,150 100% 100% Conversion Percent Complete 55% 30%

Production cost information for the Molding department follows Calculate the equivolent units of production for conversion