TB MC Qu. 16-1215 arky Co poration uses the FIFO method.... Sparky Corporation uses the FIFO method of process costing. The following informs on is available for Febr Units: Beginning Inventory: 35,000 units, 100% complete as to materials and 60% complete as to conversion Units started and completed: 130,000. Units completed and transferred out: 165,000. Ending Inventory: 35,000 units, 100% complete as to materials and 30% complete as to conversion Costs Costs in beginning Work in Process - Direct Materials: $53,000. Costs in beginning Work in Process - Conversion: $58,850. Costs incurred in February - Direct Materials: $297,000. Costs incurred in February - Conversion: $609,150. Calculate the equivalent units of materials. Multiple Choice 235,000 165.000