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

Units:

Beginning Inventory: 34,000 units, 100% complete as to materials and 55% complete as to conversion.

Units started and completed: 128,000.

Units completed and transferred out: 162,000.

Ending Inventory: 34,500 units, 100% complete as to materials and 35% complete as to conversion.

Costs:

Costs in beginning Work in Process - Direct Materials: $52,000.

Costs in beginning Work in Process - Conversion: $57,850.

Costs incurred in February - Direct Materials: $296,000.

Costs incurred in February - Conversion: $608,150.

Calculate the equivalent units of conversion.

a. 196,500

b. 135,725

c. 128,000

d. 174,075

e. 93,500