A Company adds material at the start of production. The following production information is available for October:

Beginning Work in Process Inventory

(45% complete to conversion) 24,000units

Started this period 120,000units

Ending Work in Process Inventory(60% complete to conversion cost)18,200units

Beginning Work in Process Inventory

Material $32,000

Conversion 74,000

Current Period Costs:

Materia l$176,800

Conversion 229,518

What are the equivalent units for material & conversion using the weighted average method?