A company produces plastic drinking cups and uses a process cost system. Cups go through three departments Mixing, molding, and packaging. During the month of July the following information is known about the Mixing Department:

BWIP	10,000 units; 3/4 complete
Started and completed	130,000 units
EWIP	20,000 units; 1/4 complete

Materials are added at two points in the process Materials A is added at the beginning of the process and Material B at the midpoint of the mixing process. Conversion costs are incurred uniformly throughout the mixing process. Under the FIFO costing flow, the equivalent units for conversion costs for the month would be?