Sparky corporation uses the fifo method of process costing. the following information is available for february in its molding department: units: beginning inventory: 40,000 units, 100% complete as to materials and 55% complete as to conversion. units started and completed: 140,000. units completed and transferred out: 180,000. ending inventory: 37,500 units, 100% complete as to materials and 25% complete as to conversion. costs: costs in beginning work in process - direct materials: $58,000. costs in beginning work in process - conversion: $63,850. costs incurred in february - direct materials: $302,000. costs incurred in february - conversion: $614,150. calculate the equivalent units of conversion.