A textile mill completes their production in four process, spinning, dyeing, weaving and finishing. Direct materials are added last, then conversion costs are added incrementally throughout. The information below relates to the dyeing process for October 2022. Beginning work in process 25,000 units - Degree of completion; Transferred in costs 100%, Direct material 0% and Conversion costs 80%. During October 2022, 1,00,000 were transferred in and 105,000 units were completed and transferred out. Ending work in progress xxxx units Degree of completion; Transferred in costs 100%, Direct material 0% and Conversion costs 40%. Required: Determine equivalent units using a) weighted average method