Sparky corporation uses the weighted-average method of process costing. the following information is available for february in its molding department: units: beginning inventory: 38,000 units, 100% complete as to materials and 55% complete as to conversion. units started and completed: 136,000. units completed and transferred out: 174,000. ending inventory: 36,500 units, 100% complete as to materials and 25% complete as to conversion. costs: costs in beginning work in process - direct materials: $56,000. costs in beginning work in process - conversion: $61,850. costs incurred in february - direct materials: $375,730. costs incurred in february - conversion: $612,150.calculate the equivalent units of conversion.
a. 210,500b. 141,175c. 136,000d. 183,125e. 99,500