Sparky Corporation uses the weighted-average method of process costing. The following information is available for February in its Molding Department Units: Beginning Inventory. 32,000 units, 100 % complete as to materlals and 60 % complete as to conversion. Units started and completed: 124,000. Units completed and transferred out: 156,000 Ending Inventory: 33,500 units, 100 % complete as to materials and 25 % complete as to conversion. Costs Costs in beginning Work in Process-Direct Materials: $50,000. Costs in beginning Work in Process Conversion: $55,850 Costs Incurred in February- Direct Materlals: $294,000 Costs incurred in February-Conversion: $606.150 Calculate the equivalent units of conversion, Multiple Choice 189,500 126,225 124,000 164.375 90,500