Sparky Corporation uses the weighted-average method of process costing. The following information is available for February in its Molding department: Beginning work in process inventory Units started and completed Units completed and transferred out Ending work in process inventory Production cost information for the Molding department follows. Units Direct materials Percent Complete Conversion Percent 27,000 100% Complete 55% 114,000 141,000 31,000 100% 30% Beginning work in process Direct materials Conversion Costs added this period Direct materials Conversion $ 45,000 50,850 $ 95,850 $ 289,000 601,150 890,150 Calculate equivalent units of production for conversion.