Sparky Corporation uses the FIFO method of process costing. The following information is available for February in its Molding Departme Units: Beginning Inventory: 29,000 units, 100% complete as to materials and 60% complete as to conversion. Units started and completed: 118,000. Units completed and transferred out 147,000. Ending Inventory: 32,000 units, 100% complete as to materials and 25% complete as to conversion Costs: Costs in beginning Work in Process - Direct Materials: $47.000. Costs in beginning Work in Process - Conversion: $52.850. Costs incurred in February - Direct Materials: $291,000. Costs incurred in February - Conversion: $603,150. Calculate the equivalent units of conversion Multiple Choice 211.000 137,600