1. A company uses a process costing system. Its welding department completed and transferred 100,000 units during the current period. Ending inventory in the welding department consists of 30,000 units (75% complete with respect to direct materials and 40% complete with respect to conversion costs).
2. 
   
3. Required
4. Determine the equivalent units of production for the welding department for direct materials and conversion costs assuming the weighted average method.