Sparky Corporation uses the weighted-average method of process costing. The following information is available for February in its Molding Department: Units: Beginning Inventory: 46,000 units, 100% complete as to materials and 60% complete as to conversion. Units started and completed: 150,000. Units completed and transferred out: 196,000. Ending Inventory: 40,000 units, 100% complete as to materials and 25% complete as to conversion. Costs: Costs in beginning Work in Process - Direct Materials: $63,000. Costs in beginning Work in Process - Conversion: $68,850. Costs incurred in February - Direct Materials: $307,000. Costs incurred in February - Conversion: $619,150. Calculate the equivalent units of materials.

Multiple Choice 236,000 110,000 150,000 206,000 154,800