A department adds raw materials to a process at the beginning of the process and incurs conversion costs evenly throughout the process. For the month of January there were no units in the beginning inventory of goods in process. Production of 110,000 units began in January; and there were 30,000 units that were 40% complete in ending work-in-process inventory at the end of January.

What were the equivalent units of material production for the month of January?