Units Direct materials Conversion Percent Percent Complete Complete Beginning work in process inventory Units started and completed 43,000 100% 60% 146,000 Units completed and transferred out 189,000 Ending work in process inventory 39,000 100% 30% Production cost information for the Molding department follows. Beginning work in process Direct materials $ 61,000 Conversion Direct materials 66,850 $ 127,850 Costs added this period $ 305,000 Conversion 617,150 922,150 Calculate equivalent units of production for conversion. Multiple Choice 146,000 200,700 228,000 152,100 *3000