A company's beginning work in process inventory consisted of 23,500 units that were 1/5 complete with respect to direct labor. These beginning units were completed and another 95,600 units were started during the current period. Of those started, 63,500 were finished and the remaining 32,100 were 1/3 complete at the end of the period. Using the weighted-average method, the equivalent units of production with regard to direct labor were