Sparky Corporation uses the weighted-average method of process costing. The following information is available for February in its Molding Department: Units: Beginning inventory: 39,000 units, 100% complete as to materials and 60% complete as to conversion. Units started and completed: 138,000 Units completed and transferred out: 177,000 Ending inventory: 37,000 units, 100% complete as to materials and 30% complete as to conversion. Costs Costs in beginning Work in Process-Direct Materials: $57,000 Costs in beginning Work in Process - Conversion: $62,850. Costs incurred in February Direct Materials: $301,000. Costs incurred in February-Conversion: $613,150 Calculate the equivalent units of materials. Calculate the equivalent units of materials. Multiple Choice 143,300 o 138,000 188,100 214,000 101,000