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

Units:

Beginning Inventory: 25,000 units, 100% complete as to materials and 55% complete as to conversion.

Units started and completed: 110,000.

Units completed and transferred out: 135,000.

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

Costs:

Costs in beginning Work in Process - Direct Materials: $43,000.

Costs in beginning Work in Process - Conversion: $48,850.

Costs incurred in February - Direct Materials: $287,000.

Costs incurred in February - Conversion: $599,150.

Calculate the equivalent units of conversion.