Sparky Corporation uses the weighted average method of process costing. The following information is available for February in its Molding Department Units Beginning inventory: 46,000 units, 100% complete as to materials and 60% complete as to conversion Units started and completed: 150,000, Units completed and transferred out: 196,000. Ending Inventory: 40,000 units, 100% complete as to materials and 25% complete as to conversion Costs: Costs in beginning Work in Process Direct Materials: $63,000. Costs in beginning Work in Process Conversion $68.850. Costs incurred in February - Direct Materials: $307,000 Costs incurred in February. Conversion: $619.150 Calculate the equivalent units of materials Multiple Choice 236,000 206.000