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

UnitsDirect materials Percent CompleteConversion Percent CompleteBeginning work in process inventory25,000100%55%Units started and completed110,000Units completed and transferred out135,000Ending work in process inventory30,000100%30%

Production cost information for the Molding department follows.

Beginning work in processDirect materials$ 43,000Conversion48,850$ 91,850Costs added this periodDirect materials$ 287,000Conversion599,150886,150

Calculate equivalent units of production for conversion.

Select one:

a. 144,000

b. 110,000

c. 165,000

d. 130,250

e. 140,000