Sparky Corporation uses the weighted-average method of process costing. The following information is available for February in its Molding Department: Units: Beginning Inventory: 33,000 units, 100% complete as to materials and 60% complete as to conversion. Units started and completed: 130,000. Units completed and transferred out: 163,000. Ending Inventory: 35,000 units, 100% complete as to materials and 35% complete as to conversion. Costs: Costs in beginning Work in Process - Direct Materials: $53,000. Costs in beginning Work in Process - Conversion: $58,850. Costs incurred in February - Direct Materials: $297,000. Costs incurred in February - Conversion: $609,150. Calculate the equivalent units of conversion.