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

Units:

Beginning Inventory: 27,000 units, 100% complete as to materials and 55% complete as to conversion.

Units started and completed: 114,000.

Units completed and transferred out: 141,000.

Ending Inventory: 31,000 units, 100% complete as to materials and 30% complete as to conversion.

Costs:

Costs in beginning Work in Process - Direct Materials: $45,000.

Costs in beginning Work in Process - Conversion: $50,850.

Costs incurred in February - Direct Materials: $289,000.

Costs incurred in February - Conversion: $601,150.

Calculate the equivalent units of materials.

• 172,000
• 150,300
• 114,000
• 118,250
• 83,000