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	26,000	100%	60%
Units started and completed	112,000
Units completed and transferred out	138,000
Ending work in process inventory	30,500	100%	25%

Production cost information for the Molding department follows.

Beginning work in process
Direct materials	$ 44,000
Conversion	49,850	$ 93,850
Costs added this period
Direct materials	$ 288,000
Conversion	600,150	888,150

Calculate equivalent units of production for conversion.

Multiple Choice

• 145,625

• 113,175

• 168,500

• 81,500

• 112,000