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Sparky Corporation uses the weighted-average method of process costing. The following information is available for February in its Molding department: Units Direct materials Percent Complete

Sparky Corporation uses the weighted-average method of process costing. The following information is available for February in its Molding department:

Units Direct materials Percent Complete Conversion Percent Complete
Beginning work in process inventory 33,000 100% 60%
Units started and completed 130,000
Units completed and transferred out 163,000
Ending work in process inventory 35,000 100% 30%

Production cost information for the Molding department follows.

Beginning work in process
Direct materials $ 53,000
Conversion 58,850 $ 111,850
Costs added this period
Direct materials $ 297,000
Conversion 609,150 906,150

Calculate the equivalent units of production for direct materials.

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