TB MC Qu. 16-122 (Algo) Sparky Corporation uses the FIFO method...

Sparky Corporation uses the FIFO method of process costing. The following information is available for February in its Molding department:

	Units	Direct materials Percent Complete	Conversion Percent Complete
Beginning work in process inventory	41,000	100%	60%
Units started and completed	142,000
Units completed and transferred out	183,000
Ending work in process inventory	38,000	100%	30%

Production cost information for the Molding department follows.

Beginning work in process
Direct materials	$ 59,000
Conversion	64,850	$ 123,850
Costs added this period
Direct materials	$ 303,000
Conversion	615,150	$ 918,150

Calculate the equivalent units of production for conversion.

Multiple Choice

• 259,000

• 169,800

• 180,000

• 232,400

• 142,000