The following information pertains to Questions 18 - 22: Sparky Corporation uses the FIFO method of process costing. Materials are added initially, and conversion costs are added uniformly. The following information is available for Fobruary in its Molding Department: Physical Flow - in units CostSummary-in$ 18. What is the number of eqtivalent units for Materials? a. 225,000 b. 269,000 c. 253,000 d. 285,000 e. 205,000 19. What is the number of equivalent units for Conversion Costs? a. 269,000 b. 253,000 c. 225,000 d. 285,000 e. 205,000 20. What is the cost per unit for Materials (rounded to the nearest 2 decimals)? a. $1.33 b. $1.65 c. $2.21 d. $1.50 21. What is the cost per unit for Conversion Costs (rounded to the nearest 2 decimals)? a. $2.25 b. $2.58 c. $2.12 d. $3.75 22. What is the value of ending inventory? a. $66,000 b. $135,000 c. $67,880 d. $72,000