Sparky Corporation uses the weighted-average method of process costing. The following information is available for February in its Molding department: Direct materials Conversion Percent Units Percent Complete Beginning work in process inventory 36,000 100% Complete 55% Units started and completed 132,000 Units completed and transferred out. 168,000 Ending work in process inventory 35,500 100% 30% Production cost information for the Molding department follows. Beginning work in process Direct materials $ 54,000 Conversion 59,850 $ 113,850 Costs added this period Direct materials $ 298,000 Conversion 610,150 908,150 Calculate the equivalent units of production for direct materials. Multiple Choice 178,650 138,500 96,500