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 Complete Beginning work in process inventory 34,000 100% 55% Units started and completed 123,000 Units completed and transferred out 162,000 Ending work in process inventory 34,500 100% 35% Production cost information for the Molding department follows. Beginning work in process Direct materials $ 52,000 Conversion 57,850 $ 109,350 Costs added this period Direct materials S 296,000 Conversion 608,150 904,150 Calculate equivalent units of production for conversion. Multiple Choice 0 196,500 135,725 128,000 174,07 5 93,500 0000