Sparky Corporation uses the weighted average method of process costing. The following information is available for February in its Molding Department: Units: Beginning Inventory: 41,000 units, 100% complete as to materials and 60% complete as to conversion. Units started and completed: 142,000. Units completed and transferred out: 183,000. Ending Inventory: 38,000 units, 100% complete as to materials and 30% complete as to conversion. Costs: Costs in beginning Work in Process - Direct Materials: $59,000. Costs in beginning Work in Process - Conversion: $64.850. Costs incurred in February - Direct Materials: $303,000. Costs incurred in February - Conversion: $615,150. Calculate the equivalent units of conversion. Multiple Choice O 221,000 194,400 O 104,000 147,700 O 142,000