Sparky Corporation uses the weighted-average method of process costing. The following information is available for February in its Molding Department: Units: Beginning Inventory: 26,000 units, 100% complete as to materials and 60% complete as to conversion. Units started and completed: 112,000. Units completed and transferred out: 138,000. Ending Inventory: 30,500 units, 100% complete as to materials and 25% complete as to conversion. Costs: Costs in beginning Work in Process - Direct Materials: $44,000. Costs in beginning Work in Process - Conversion: $49,850. Costs incurred in February - Direct Materials: $288,000. Costs incurred in February - Conversion: $600,150. Calculate the equivalent units of materials.