A firm has two producing departments: Department A and Department B. Department A processes the raw material and then transfers it to Department B. After Department B has put on its finishing touches, it transfers the product to finished goods inventory. During the month, Department A put 190 000 units into the process and had 42 000 ending units in process at the end of the month. Department B had 24 000 units in process at the end of the month. The firm's direct material is added at the beginning of the production process in Department A. Department A's ending units in the process were 60% complete with respect to conversion costs. The number of equivalent units completed in Department A during the month with respect to conversions costs was