Sperky Cocporotion uses the FFO methot of procest cesting. The following informa4en is ovallable for February in its Molding Department Units: Beginning irventary 33,000 units, 100x complete as to materials and 55% complete as to conversion. Untw started and campleted: 126,000 . Units completed and transfered out 159,000. Ending livemory, 34000 units, 100 s complete as to materisis and 30% complete as to conversion Costs: Costs in beginning Work in Precess Direst Materials $51,000 Costs in beginning Work in Procese - Conversion $56,850. Conts incurred in February - Direct Materials: $295,000 Costs incured in Februso - Conversions $607,150. Calculste the equivalent uniti of conversion. Muhe e crocce 227000 15050 160000 203200 Ue000