Sparky Corporation uses the FIFO method of process costing. The following information is available for February in its Molding Department Units: Beginning Inventory: 42,000 units, 100 % complete as to materials and 55% complete as to conversion. Units started and completed: 144,000 Units completed and transferred out: 186,000. Ending Inventory: 38,500 units, 100 % complete as to materials and 25% complete as to conversion. Costs: Costs in beginning Work in Process- Direct Materials: $60,000. Costs in beginning Work in Process- Conversion: $65.850 Costs incurred in February- Direct Materials: $304,000. Costs incurred in February -Conversion: $616,150. Calculate the equivalent units of materials