Sparky Corporation uses the weighted-average method of process costing. The following information is available for February in its Molding Department: Units:Beginning Inventory: 33,000 units, 100% complete as to materials and 60% complete as to conversion.Units started and completed: 130,000.Units completed and transferred out: 163,000.Ending Inventory: 35,000 units, 100% complete as to materials and 30% complete as to conversion.Costs:Costs in beginning Work in Process - Direct Materials: $53,000.Costs in beginning Work in Process - Conversion: $58,850.Costs incurred in February - Direct Materials: $297,000.Costs incurred in February - Conversion: $609,150.Calculate the equivalent units of materials.