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

	Units	Direct materials Percent Complete	Conversion Percent Complete
Beginning work in process inventory	25,000	100%	55%
Units started and completed	110,000
Units completed and transferred out	135,000
Ending work in process inventory	30,000	100%	30%

Production cost information for the Molding department follows.

Beginning work in process
Direct materials	$ 43,000
Conversion	48,850	$ 91,850
Costs added this period
Direct materials	$ 287,000
Conversion	599,150	886,150

Calculate equivalent units of production for conversion.

Select one:

a. 144,000

b. 110,000

c. 165,000

d. 130,250

Richards Corporation uses the FIFO method of process costing. The following information is available for October in its Fabricating department:

	Units	Direct materials Percent Complete	Conversion Percent Complete
Beginning work in process inventory	80,000	60%	20%
Units started and completed	250,000
Units completed and transferred out	330,000
Ending work in process inventory	30,000	40%	10%

Production cost information for the Fabricating department follows.

Beginning work in process
Direct materials	$ 37,200
Conversion	79,700	$ 116,900
Costs added this period
Direct materials	$ 646,800
Conversion	919,300	$ 1,627,660

Calculate the equivalent units of production for conversion.

Select one:

a. 317,000

b. 333,000

c. 342,000

d. 294,000